Time Spent in GST Rectification Proceedings Must Be Excluded While Calculating Appeal Limitation

Time Spent in Pursuing Rectification Application under Section 161 of the CGST Act Excludible While Computing Limitation for Filing Appeal under Section 107

The Hon’ble Gauhati High Court in Debabrata Bhowmick v. Union of India & Ors. [Writ Petition (C) No. 2332 of 2026 dated June 24, 2026] set aside the Order-in-Appeal whereby the appeal filed under Section 107 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) was rejected as time-barred and held that the period spent in bona fide prosecuting a rectification application under Section 161 of the CGST Act is liable to be excluded while computing the period of limitation prescribed under Section 107 of the CGST Act for filing an appeal, by applying the principle enshrined in Section 14 of the Limitation Act, 1963 (“the Limitation Act”). It was further held that where an appeal is filed within the condonable period but without an accompanying application for condonation of delay, the Appellate Authority is obliged to afford at least one opportunity to the appellant to explain the delay instead of rejecting the appeal outright as time-barred.

Read Detailed GST Newsletter: https://a2ztaxcorp.net/wp-content/uploads/2026/07/09-Time-Spent-in-Pursuing-Rectification-Application-under-Section-161-of-the-CGST-Act-Excludible-While-Computing-Limitation-for-Filing-Appeal-under.pdf

Видео Time Spent in GST Rectification Proceedings Must Be Excluded While Calculating Appeal Limitation канала CA Bimal Jain