GST Appeal Held Within Limitation Because Time Spent on Rectification Must Be Excluded

Prakash Medical Stores Vs Union of India And 3 Others (Allahabad High Court) The Allahabad High Court held that the benefit of the principle underlying Section 14 of the Limitation Act, 1963 applies to appeals filed under Section 107 of the GST Act when a rectification application under Section 161 is filed within time. The Court allowed the writ petition and set aside the appellate order that had dismissed the taxpayer’s appeal as time-barred. The dispute arose from an ex parte adjudication order dated 23 April 2024 passed under Section 73 of the GST Act for the financial year 2018–19, cr...