Rectification Proceedings Must Be Considered While Computing Limitation for GST Appeals: Gujarat High Court

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Rectification Proceedings Must Be Considered While Computing Limitation for GST Appeals: Gujarat High Court

GST

Published on

11/02/2026

By Mariya Paliwala

Rectification Proceedings Must Be Considered While Computing Limitation for GST Appeals: Gujarat High Court

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The Gujarat High Court has held that the period for filing an GST appeals must be computed after taking into account the pendency and disposal of a rectification application. The bench of Justice A.S. Supehia and Justice Pranav Trivedi set aside an order rejecting an appeal as time-barred and directed the appellate authority to reconsider…

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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.

Rectification Proceedings Must Be Considered While Computing Limitation for GST Appeals: Gujarat High Court

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