2026-VIL-595-TEL
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SGST High Court Cases

GST – Limitation, Remedy of Rectification Application – Petitioner filed rectification application seeking rectification of original assessment order within the prescribed time limit, which remains pending for about one year before being rejected - Assessee filed an appeal before the Appellate Authority within three months from the date of rejection of the rectification application, though more than one and half years have elapsed from the date of the original assessment order - Whether an appeal filed after rejection of a rectification application, though within three months from such rejection, can be dismissed on the ground of limitation when the assessee has been genuinely pursuing the statutory remedies – HELD - When an assessee is genuinely pursuing remedies available under the statute by first filing a rectification application within the prescribed time and thereafter filing an appeal within three months from the rejection of such rectification application, the appeal should not be rejected on a hyper-technical aspect of limitation merely because more than one and half years have elapsed from the date of the original order. The appellate authority should take a pragmatic approach and either decide the appeal on merits or advise the assessee to amend the memorandum of appeal to cure any technical defects relating to limitation, rather than summarily dismissing the appeal on a technical ground when the assessee has been continuously pursuing available remedies - The order dismissing the appeal on the ground of being barred by limitation is set aside and the matter is remitted back to the Appellate Authority to decide the appeal on its merits – The writ petition is allowed
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GSTAT Outreaches, Filing Intricacies...
By CA Vivek Jalan

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