Section 107 of GST Act prevails over Section 5 of Limitation Act: Allahabad HC

Yadav Steels Having Office Vs Additional Commissioner And Another (Allahabad High Court) In a recent judgment, the Allahabad High Court has clarified the legal landscape concerning the interplay between the Goods and Services Tax Act, 2017 (GST Act) and the Indian Limitation Act, 1963. The case, Yadav Steels Having Office Vs Additional Commissioner And Another, revolved around the applicability of Section 5 of the Limitation Act to appeals filed under Section 107 of the GST Act. The court’s decision underscores the primacy of the GST Act’s provisions over the Limitation Act, markin...