Time spent pursuing a rectification application under Section 161 of the CGST Act, is excluded while computing the limitation period for filing appeal


Last updated: 24 October 2025

Court :
Punjab & Haryana High Court

Brief :
The Hon'ble Punjab & Haryana High Court in Arvind Fashion Limited v. State of Haryana & Ors.[CWP 16286-2025, order dated September 26, 2025] held that when an assessee promptly files a rectification application against an assessment order, the period spent awaiting decision on rectification is to be excluded from the limitation period for filing appeal under Section 107 CGST Act. The appellate authority erred in holding the appeal time-barred by not considering this exclusion. Where there is no mala fide or delay attributable to the assessee, time awaiting rectification decision is to be discounted.

Citation :
CWP 16286-2025, order dated September 26, 2025

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Bimal Jain
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