Allahabad HC Excludes Time Spent in Bona Fide Litigation Before HC, SC u/s 14 of Limitation, Allows GST Appeal Before AA

The Allahabad High Court has ruled to exclude the time spent in bona fide litigation before the High Court and the Supreme Court under Section 14 of the Limitation Act, allowing a GST appeal to be filed before the Appellate Authority (AA). Section 14 of the Limitation Act provides for the exclusion of time spent in prosecuting a civil proceeding in a court that lacks jurisdiction. The High Court extended this principle to the time spent in pursuing a related legal matter before higher courts in good faith, even if it was not directly an appeal against the same order. This ruling provides relief to the appellant and recognizes the principle that time spent genuinely pursuing legal remedies should not prejudice their right to appeal before the appropriate forum.