HC Upholds Exclusion of Limitation Act in CGST Appeals

Abhishek Trading Corporation Vs Commissioner (Appeals) And Another (Allahabad High Court) In a landmark judgment, the Allahabad High Court has delivered a decisive ruling concerning the applicability of the Limitation Act, 1963, to appeals under Section 107 of the Central Goods and Services Tax (CGST) Act, 2017. The case, titled “Abhishek Trading Corporation Vs Commissioner (Appeals) And Another,” underscores the self-contained nature of the CGST Act and its precedence over general limitation laws. The petitioner sought relief from an appellate order which dismissed their appeal as...