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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