Penuel Nexus Pvt. Ltd. Vs Additional Commissioner Headquarters (Appeals)
Date: June 13, 2023
Subject Matter
CGST Act operates independently from the Limitation Act concerning the timing of appeals
Summary
The case involves a writ petition filed by a firm engaged in direct marketing, which faced cancellation of its GST registration due to failure to file returns on time, largely attributed to disruptions caused by the Covid-19 pandemic. After the cance…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT Can an appeal be filed beyond the time period prescribed under Section 107 (4) of the Central Goods and Services Tax Act, 2007 is the point posed in this writ petition. 2. 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…