Date of rectification order relevant date for calculating limitation period for filing of appeal


Last updated: 06 December 2024
Quick Summary
The Madras High Court (Madurai Bench) has ruled that the date of a rectification order is the relevant date for calculating the limitation period for filing an appeal. This decision was made in a case where the petitioner feared their appeal would be time-barred if calculated from the original assessment date. The court accepted the argument that the limitation period should commence from the date of the rectification order.

Court :
Madras High Court

Brief :
The Hon'ble Madras High Court (Madurai Bench) in the case of M/s. SPK and Co v. State Tax Officer [W.P. (MD) No. 27787 of 2024 dated November 22, 2024] disposed the writ petition thereby holding that the date of limitation for filing of appeal would start from the date of passing of rectification order.

Citation :
W.P. (MD) No. 27787 of 2024 dated November 22, 2024

Daily Limit Reached

You have reached your daily limit of 2 Free Judgements

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?
  • No Ads
  • WhatsApp Broadcasts
  • Daily E-Newsletter
  • Unlimited Judgements Access
BEST VALUE
2 YEAR PLAN
3,499
(Inclusive of GST)
1 YEAR PLAN
1,999
(Inclusive of GST)
Buy CCI PRO Now

Already a PRO member? Login here for an ad-free experience.

 

Bimal Jain
Published in GST
Views : 184
Share Report Abuse
Comments

Join CAclubindia WhatsApp Finance Community & stay updated with the latest TAX news, compliance alerts and important updates all in one place!

Recent Judgments :

  1. Voluntary Tax Payment Does Not Bar Proceedings Under Section 74 Where Suppression Allegation Remains Uncontested
  2. No Addition under Income Tax Law on Bogus Purchases, Where Sales Are Accepted and Supplies Are Backed by GST Records and Banking Trail
  3. Appellate Authority Cannot Pass "Copy-Paste" Orders Without Independent Application of Mind
  4. Audit Closure Bars Reopening of Same Issues Under Section 73
  5. Big Relief ITC Cannot Be Denied to a Bona Fide Purchaser Merely Because the Supplier's Registration Cancelled Retrospectively
  6. ITC Cannot Be Denied Solely on the Ground that the Supplier was Subsequently Declared Non-Existent, Without Examining the Documentary Evidence Furnished by the Assessee
  7. GSTAT to Examine Whether Mandatory Pre-Deposit is Payable on Penalty Order Only Passed Prior to October 1, 2025
  8. No Further Pre-Deposit is Required Before the Appellate Tribunal Where the Amount Already Deposited Before the First Appellate Authority Exceeds the Specified Limit of Pre-Deposit Payable on the Reduced Demand
  9. Corporate Guarantee Without Consideration Not Taxable Under GST
  10. Composite GST Order Denying Appellate Remedy to Unregistered Director - HC Directs Separate DRC-07 and Temporary Registration

View More Judgments »


Trending Online Classes

view all classess

CCI Pro
Meet our CAclubindia PRO Members
Pro Member ajay agrawalajay agrawalPro Member Akhil JainAkhil JainPro Member Bharath KumarBharath KumarPro Member eddanapudi muralieddanapudi muraliPro Member Ahamed KabeerAhamed Kabeer
Subscribe to Pro
Join an elite circle of professionals

Follow us
add to google news

Browse by Category




Latest Job Openings

View all
Company
23 July 2026
CA Inter

Vikram Jadhav and Company

Pune

CA Inter

View Details
Company
06 July 2026
Chartered Accountant (Indirect Taxation)

Gowra Ventures Pvt Ltd

Hyderabad

CA

View Details
Company
ARTICLESHIP 14 July 2026
Article Assistants

R Shyam and Associates

New Delhi

CA Final

View Details
Company
ARTICLESHIP 07 July 2026
Articleship

Jawahar and Associates Chartered Accountants

Hyderabad

CA Inter

View Details
Company
ARTICLESHIP 16 July 2026
CA Article

Pipara & Co. LLP.

Mumbai

CA Inter

View Details
Company
ARTICLESHIP 23 July 2026
Article

Gianender & Associates

New Delhi

CA Inter

View Details
Company
23 July 2026
Semi qualified CA

Garg Bros & Associate CA

New Delhi

CA Inter

View Details
Company
05 July 2026
Financial Controller

NovumLake Partners

Mumbai

CA

View Details