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, and that filing a timely application for rectification of an order puts the limitation to file an appeal in abeyance during its pendency; because the rectification application was filed within time and pursued in good faith, the pendency period is excluded and the subsequent appeal was held within limitation.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =