Rectification under UP GST Act and exclusion of limitation where a bona fide rectification application suspends appeal time.

Rectification under UP GST Act and exclusion of limitation where a bona fide rectification application suspends appeal time.Case-LawsGSTInterplay between the Limitation Act and the UP GST Act concerns exclusion of limitation where a special statutory powe

Rectification under UP GST Act and exclusion of limitation where a bona fide rectification application suspends appeal time.
Case-Laws
GST
Interplay between the Limitation Act and the UP GST Act concerns exclusion of limitation where a special statutory power to condone delay exists and where a bona fide rectification application is prosecuted with due diligence. The court reasons that a specific condonation power in the special Act operates to displace the general Section 5 principle,

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