Section 107 of CGST Act impliedly excluded application of Limitation Act

Penuel Nexus Pvt Ltd Vs Additional Commissioner Headquarters (Appeals) (Kerala High Court) Kerala High Court held that provisions of section 107 of the Central Goods and Services Tax Act impliedly excluded the application of the Limitation Act. Accordingly, the Limitation Act will apply only if it is extended to the special statute. Facts-The petitioner is a firm engaged in direct marketing. The petitioner had a GST registration. Due to the Covid-19 pandemic, the petitioner’s business got affected and was prevented from filing the returns on time. The respondents, cancelled the GST registrat...