Compute Limitation for GST Appeal from Date of Rectification order: Kerala HC

Mount Velour Rubber Works (P) Ltd Vs Additional Commissioner (Kerala High Court) Introduction: A recent judgment by the Kerala High Court in the case of Mount Velour Rubber Works (P) Ltd vs. Additional Commissioner has clarified the calculation of the limitation period for filing an appeal under Section 107 of the GST Act. The case revolves around the determination of the starting point for measuring the time within which an appeal should be filed. This article provides a detailed analysis of the case, the court’s directive, and its implications. Background of the Case: In this case, th...