Exclusion of Time Spent in Rectification Proceedings While Computing Limitation for GST Appeal under Section 107: Madras High Court

Facts of the Case: The batch of writ petitions before the Madras High Court concerned the recurring issue of limitation for filing statutory appeals under Section 107 of the GST enactments where the taxpayer had first pursued a rectification petition under Section 161. The taxpayers contended that, having bona fide pursued the rectification remedy, the period spent in prosecuting such proceedings…