Limitation Period For Challenging Assessment Orders U/S 107 Of GST Act Begins From Date Of Rejection Of Rectification Application: Madras HC

The Madras High Court ruled that the limitation period for challenging assessment orders under Section 107 of the GST Act begins from the date the rectification application is rejected. The case involved a taxpayer who missed the appeal deadline due to delays in resolving a rectification application. The court clarified that taxpayers cannot be penalized for procedural delays caused by administrative bodies. This judgment protects taxpayers from undue hardship and ensures that procedural inefficiencies do not deprive them of their statutory rights. It reinforces the principle of fairness in the interpretation of tax laws and promotes accountability among tax officials.