Rectification Application Doesn’t Extend Limitation Period: CESTAT

HomeIndirect TaxesRectification Application Doesn’t Extend Limitation Period: CESTAT

Rectification Application Doesn’t Extend Limitation Period: CESTAT

Indirect Taxes

Published on

04/04/2026

By Mariya Paliwala

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The Customs, Excise and Service Tax Appellate Tribunal, Chandigarh Bench has held that the rectification application does not extend the limitation period. The bench of S.S. Garg (Judicial Member) and P. Anjani Kumar (Technical Member) has upheld the dismissal of an appeal filed by M/s Power Tracks on the ground of delay, reaffirming that statutory…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Rectification Application Doesn’t Extend Limitation Period: CESTAT

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