Time Spent in Rectification Proceedings to be Excluded while Computing Limitation Period for Filing Appeals under Sections 107 and 112 of the GST Law

Raj Jaggipro badge , Last updated: 02 February 2026  
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When Procedure Overshadows Justice Limitations provisions have historically maintained a nuanced position within tax jurisprudence. They are crucial for ensuring certainty, finality, and discipline in fiscal administration; nevertheless, they also have the potential to produce substantial injustice

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Raj Jaggi
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Category GST   Report

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