Accounting And Audit 9 August 2026
CGST Appeal Limitation
The Gauhati High Court has ruled that the time spent in pursuing a rectification application under section 161 of the CGST Act is excludible while computing limitation for filing an appeal under section 107, providing clarity on the CGST appeal limitation period. This decision is crucial for taxpayers who have filed appeals under the CGST Act and were uncertain about the computation of the limitation period.
The Hon'ble Gauhati High Court in *Debabrata Bhowmick v. Union of India & Ors.* has provided significant clarity on the CGST appeal limitation period. Key points to consider:
- The court ruled that the time spent in pursuing a rectification application is excludible from the limitation period.
- This decision is based on the interpretation of sections 161 and 107 of the CGST Act.
Taxpayers who have filed appeals under the CGST Act should review their cases in light of this decision to ensure they are within the allowed timeframe.
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