LatestIncome Tax 9 August 2026
GST Appeal Limitation
The Calcutta High Court has ruled that 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. This judgement has significant implications for taxpayers and highlights the importance of understanding the nuances of the CGST Act.
The Hon'ble Calcutta High Court in S.K. Chakraborty & Sons v. Union of India has made a landmark ruling regarding the computation of limitation for filing an appeal under section 107 of the CGST Act. *Key points* of the judgement include:
- Time spent in pursuing a rectification application under section 161 of the CGST Act is excludible from the limitation period.
- The court has emphasized the need for taxpayers to be aware of the provisions of the CGST Act and to take timely action to protect their rights.
The full details of the judgement can be found at the original source.
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