Appeal filed after prescribed time limit cannot be entertained
Last updated: 30 June 2023
Court :
Kerala High Court
Brief :
The Hon'ble Kerala High Court inM/s Penuel Nexus Pvt Ltd. v. The Additional Commissioner (Appeals), Cochin [WP(C) No. 15574 of 2023 dated June 13, 2023]held that the Additional Commissioner ("the Respondent") is right in rejecting the time-barred appeal as section 107 of the Central Goods and Services Tax Act, 2017 ("the CGST Act") has an inbuilt mechanism and has impliedly excluded the application of the Limitation Act, 1963.
Citation :
WP(C) No. 15574 of 2023 dated June 13, 2023
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Bimal Jain
Published in GST
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