Time Spent in Rectification, Writ Proceedings Must Be Excluded from Limitation: Allahabad High Court Allows GST Appeals

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Time Spent in Rectification, Writ Proceedings Must Be Excluded from Limitation: Allahabad High Court Allows GST Appeals

GST

Published on

08/02/2026

By Mariya Paliwala

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The Allahabad High Court has ruled that the time spent by a GST assessee in pursuing statutory rectification proceedings or bona fide writ petitions must be excluded while computing the limitation period for filing statutory appeals, by applying the principles of Section 14 of the Limitation Act, 1963. The bench of Justice Vikas Budhwar has…

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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.

Time Spent in Rectification, Writ Proceedings Must Be Excluded from Limitation: Allahabad High Court Allows GST Appeals

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