New Delhi, Dec. 27 -- The Allahabad High Court has held that the benefit of Section 14 of the Limitation Act can be extended to appeals filed under Section 107 of the Goods and Services Tax (GST) Act, provided a rectification application under Section 161 of the GST Act was filed within the prescribed limitation period.

Limitation Periods Under GST Law Under the GST Act, appeals under Section 107 must be filed within three months of the order, with a one-month condonable extension, while rectification applications under Section 161 must also be filed within three months.

A division bench of Justice Saumitra Dayal Singh and Justice Vivek Saran held that although appeal and rectification limitation periods normally run concurrently, filin...