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CGST Act Excludes Limitation Act for Appeal Delays: Kerala HC
Case Law Details
- Case Name
- Penuel Nexus Pvt. Ltd. Vs Additional Commissioner Headquarters (Appeals) (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Kerala High Court
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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 ...





