Time spent in filing an appeal before the wrong authority is to be excluded while computing the limitation period

Last updated: 21 March 2024
Quick Summary
The Karnataka High Court has ruled that the time spent filing an appeal with the incorrect authority should be excluded when calculating the limitation period. This decision was made in a case where a company initially appealed to the Revenue Department, believing it to be the correct appellate body, before refiling with the actual Appellate Authority. The court found that dismissing the appeal solely on limitation grounds was an error, especially considering a relevant CBIC notification extending appeal deadlines.

Court :
Karnataka High Court

Brief :
The Hon’ble Karnataka High Court in the case of SreeKrishna Hot Dip Galvanizers v. State of Karnataka [Writ Petition No. 25648 of 2023 dated January 16, 2024], held that the time spent in preferring appeal before the wrong authority should be excluded while computing limitation period.

Citation :
Writ Petition No. 25648 of 2023 dated January 16, 2024

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Bimal Jain
Published in GST
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