GST Appeal Limitation Period Begins from Date of Rectification Application Rejection If one filed, Not Order Date: Madras HC [Read Order]
If a rectification application is filed and subsequently rejected, the limitation period for filing an appeal does not begin from the date of the original assessment order but from the date of the rectification dismissal
By Navasree A.M - On November 29, 2024 12:12 pm - 2 mins read
Recently, the Madurai bench of Madras High Court has ruled that the limitation period for challenging the original Goods and Services Tax ( GST ) Assessment order begins from the date of the dismissal of the rectification if such rectification is raised and not the order date of original assessment order. The grounds raised by…
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