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GST – Exclusion of time spent in pursuing Rectification Application, Limitation Period for appeal - Demand based on difference in claim of ITC as per GSTR-2A vis-à-vis GSTR-3B return and imposition of GST on the figure of ‘other expenses’ as shown in consolidated financial annual statement - Appeal under Section 107 of the CGST Act, challenging both the original order and the rejection of the rectification application. The appellate authority dismissed the appeal as time-barred - Whether the appellate authority was correct in dismissing the appeal as time-barred, without excluding the period spent by the petitioner in pursuing the rectification application - HELD - The rectification application was filed well within the period of limitation, and the appeal was filed immediately after the rejection of the rectification application. In the given factual matrix, where the petitioner was awaiting the decision on the rectification application, it cannot be held that there was a delay in filing the appeal - It would be an anomalous situation if the petitioner were required to file an appeal alongside the rectification application, as the rectification, if allowed, would have merged in the original order, and the filing of the appeal may not have been necessary. Nothing is pointed out or pleaded by the Revenue to suggest any ulterior motive on the part of the petitioner in filing the rectification application. Accordingly, the period spent in pursuing the rectification application should have been excluded while computing the limitation period for the appeal - the matter is remitted to the appellate authority to decide the appeal on the merits – The petition is disposed of
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