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Case Name : Jose Joseph Vs Assistant Commissioner of Central Tax And Central Excise (Kerala High Court)
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Jose Joseph Vs Assistant Commissioner of Central Tax And Central Excise (Kerala High Court) GST Limitation Period Linked to Portal Upload, Rules Kerala High Court – Kerala High Court Clarifies GST Appeal Limitation Period The Kerala High Court recently addressed a significant issue concerning the limitation period for filing GST appeals. The judgment emphasized that the limitation period under Section 107 of the Central Goods and Services Tax Act, 2017, begins only after the adjudication order is uploaded on the GST portal. The case involved four writ petitions filed by Jose Joseph, who...
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