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 Jaggi | 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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About the Author

Raj Jaggi

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CA. Raj Jaggi is a Chartered Accountant based in New Delhi, primarily practising in the field of Goods and Services Tax (GST) consultancy, litigation support, and advisory services. After being associated with the leading indirect tax firm A.K. Batra and Associates for nearly 19 years, from June 2007 to March 2026, he ... Read more

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