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 of rejection of the rectification application. The petitioner argued that the limitation should be calculated from the date of the original order. The court disagreed, noting that the rejection of the rectification application is the effective trigger for calculating the appeal period. This interpretation ensures that the timeline for appealing an order is not unduly curtailed by delays in addressing rectification requests. The judgment provides clarity on procedural timelines under the GST Act, ensuring taxpayers are not unfairly disadvantaged by administrative delays in processing rectification applications, while also emphasizing the importance of adhering to statutory timelines for appeals.