COVID-19 Limitation Extension: Uttarakhand High Court Holds 90-Day Benefit Applies Uniformly

HomeIndirect TaxesCOVID-19 Limitation Extension: Uttarakhand High Court Holds 90-Day Benefit Applies Uniformly

COVID-19 Limitation Extension: Uttarakhand High Court Holds 90-Day Benefit Applies Uniformly

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Published on

29/03/2026

By Mariya Paliwala

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In a Ruling on the computation of limitation in the aftermath of the COVID-19 pandemic, the Uttarakhand High Court has set aside an order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) which had dismissed an appeal as time-barred, holding that the benefit of the Supreme Court’s extension of limitation must be interpreted…

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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.

COVID-19 Limitation Extension: Uttarakhand High Court Holds 90-Day Benefit Applies Uniformly

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