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

= = = = = = = =

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

= = = = = = = =