The Gauhati High Court has ruled that the time spent on GST rectification petitions must be excluded while calculating the limitation period for appeals under Section 107.
Gauhati High Court on Limitation Period for Appeals
The Gauhati High Court has issued a ruling clarifying that the duration spent pursuing rectification petitions under Section 161 of the GST Act should be excluded from the limitation period for appeals made under Section 107. This decision promotes fair access to the appellate process for taxpayers.
This ruling highlights the court's commitment to ensuring that procedural delays in rectification do not disadvantage taxpayers seeking relief through appeals. Such measures could enhance the efficiency of the GST appeals process.
Tax practitioners must relay this development to clients, ensuring they are aware that the time taken for rectification does not count against them during the appeals process. This distinction could be vital in maintaining clients' rights in the face of contested assessments.
