CGST Act Excludes Limitation Act for Appeal Delays: Kerala HC

Penuel Nexus Pvt. Ltd. Vs Additional Commissioner Headquarters (Appeals) (Kerala High Court) The Kerala High Court recently ruled on a critical issue involving the Central Goods and Services Tax Act (CGST Act) and its relationship with the Limitation Act. In the case of Penuel Nexus Pvt. Ltd. Vs Additional Commissioner Headquarters (Appeals), the court clarified that the provisions of the CGST Act are self-contained and do not allow for the application of the Limitation Act when it comes to delays in filing appeals. Background of the Case Penuel Nexus Pvt. Ltd., a direct marketing firm, faced ...