GST Appeal Limitation Period Begins from Date of Rectification Application Rejection If one filed, Not Order Date:

The Madras High Court ruled that the limitation period for filing GST appeals begins from the rejection date of a rectification application, if filed, and not the original order date. The petitioner argued that the delay in filing the appeal stemmed from awaiting the rectification decision. The court accepted this reasoning and directed the tax authorities to process the appeal. This judgment clarifies procedural ambiguities in GST dispute resolution and provides relief to taxpayers facing delays. Experts believe this ruling aligns with the principles of natural justice, ensuring taxpayers are not penalized for procedural gaps.