Limitation and rectification under UPGST Act: appeals held maintainable despite delay where rectification was sought and deposits made.

Limitation and rectification under UPGST Act: appeals held maintainable despite delay where rectification was sought and deposits made.Case-LawsGSTAbeyance of limitation applies where a rectification application under the GST statute was pending; the time

Limitation and rectification under UPGST Act: appeals held maintainable despite delay where rectification was sought and deposits made.
Case-Laws
GST
Abeyance of limitation applies where a rectification application under the GST statute was pending; the time spent pursuing rectification is excluded and the appeal is maintainable despite delay, the Court applying the principle of bona fide pursuit before a wrong forum and directing the appellate authority to decide on merits. Because the petitioner deposited 10% in the leading matter and 25% in the connected matter, the appeals are to be treated as not barred by delay, and the appellate authority must decide them on merits within two months. Writ petitions disposed accordingly.
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