GST Appeal Can’t Be Rejected If Delay Was Due to Pending Rectification Plea: Telangana HC

One E Store Private Limited Vs Assistant Commissioner (State Taxes) (Telangana High Court) Limitation Period For Filing The Appeal Against Order In Original After Rejection of The Rectification Application The question of the Tax Payer is about to know the limitation period to file the appeal against the order in original after rejection of rectification application filed against the order in original. Section 161 of the CGST Act – The person may file the rectification application within three months from the date of order. Section 107(1) of the CGST Act – Any person aggrieved by any d...