Supreme Court’s COVID Limitation Exclusion Applies to GST Appeals and Cannot Be Rejected as Time-Barred
The Hon’ble Gujarat High Court in the case of Marvin Enterprise held that the benefit of limitation exclusion granted by the Supreme Court in Suo Motu Writ Petition (C) No. 3 of 2020 Order dated January 10, 2022 must be applied while computing limitation under Section 107 of the CGST Act, and consequently, an appeal filed within the extended condonable period cannot be rejected as time-barred.