A significant question of law under the Goods and Services Tax (GST) regime—whether the time spent pursuing rectification proceedings should be excluded while computing limitation for filing an appeal—has come up before a Division Bench of the Madras High Court, even as the Allahabad High Court has already decided the issue in favour of taxpayers….
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Madras HC to Decide Whether Time Spent in GST Rectification Can Be Excluded from Appeal Limitation; Allahabad HC Has Already Ruled in Assessee’s Favour
Nikhil Bhandari
Nikhil Bhandari is a Chartered Accountant and a Indirect Tax professional with over 5 years of post-qualification experience in tax advisory, compliance management, and tax process optimization. Associated with SDU LLP since August 2015 spanning his articleship through to his current role as Manager Nikhil has uniquely navigated India’s transition from the legacy tax regime into the GST era.His expertise encompasses both strategic advisory and Indirect Tax litigation, where he represents clients in complex disputes across the manufacturing, service, and e-commerce sectors. By providing high-level counsel to corporate leadership, he ensures that tax positions are not only robust and compliant but also structured for long-term operational efficiency.Beyond his core practice, Nikhil is a proactive contributor to the GST ecosystem. He is dedicated to tracking and analyzing judicial precedents from various High Courts and the Supreme Court, fostering greater clarity and ease of access to tax intelligence for the wider professional community.
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