The ruling in brief
Where refund was rejected, rectification sought within statutory period was disposed by a reasoned order, and appeal was filed against both rejection and rectification, limitation for appeal must be computed from rectification order and not from earlier rejection, thus, appellate authority erred in treating appeal as time- barred based on original order and matter was liable for decision on merits
Provisions considered
Section 107, read with section 161, of Central Goods and Services Tax Act, 2017/Gujarat Goods and Services Tax Act, 2017
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