Rectification Order Date relevant to calculate limitation period for appeal filing

SPK and Co. Vs State Tax Officer (Madras High Court)

Summary: The Hon’ble Madras High Court (Madurai Bench) in SPK and Co. v. State Tax Officer [W.P. (MD) No. 27787 of 2024, dated November 22, 2024], ruled that the limitation period for filing an appeal against an assessment order under GST begins from the date of the rectification order, not the original assessment order. The petitioner, M/s SPK and Co., challenged the rectification order on grounds of vague show-cause notices (SCNs) and apprehended that the appellate authority might calculate the limit

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