Mount Velour Rubber Works (P) Ltd Vs Additional Commissioner
Date: October 16, 2023
Subject Matter
Period of limitation should be calculated from the date of the rectification order
Summary
The case of Mount Velour Rubber Works (P) Ltd vs. Additional Commissioner revolved around the calculation of the limitation period for filing an appeal under Section 107 of the GST Act. The petitioner sought clarification on whether the limitation fo…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT 1. After some arguments, the Learned Counsel for the petitioner submits that he would like to withdraw the writ petition and file an appeal under Section 107 of the GST Act. However, he submits that since the rectification order Exhibit P-16 is dated 19.07.2023, therefore the limitation of filing the appeal should be counted with effect from 19.…