GST Appeal Limit Starts From Actual Communication Date

𝗚𝗦𝗧 𝗔𝗽𝗽𝗲𝗮𝗹 𝗟𝗶𝗺𝗶𝘁𝗮𝘁𝗶𝗼𝗻 𝗕𝗲𝗴𝗶𝗻𝘀 𝗳𝗿𝗼𝗺 𝗔𝗰𝘁𝘂𝗮𝗹 𝗖𝗼𝗺𝗺𝘂𝗻𝗶𝗰𝗮𝘁𝗶𝗼𝗻 𝗼𝗳 𝘁𝗵𝗲 𝗢𝗿𝗱𝗲𝗿, 𝗡𝗼𝘁 𝗠𝗲𝗿𝗲𝗹𝘆 𝗳𝗿𝗼𝗺 𝘁𝗵𝗲 𝗗𝗮𝘁𝗲 𝗼𝗳 𝘁𝗵𝗲 𝗢𝗿𝗱𝗲𝗿

𝗔𝗹𝗹𝗮𝗵𝗮𝗯𝗮𝗱 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁

The 𝗔𝗹𝗹𝗮𝗵𝗮𝗯𝗮𝗱 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 has held that the limitation period for filing an appeal under 𝗦𝗲𝗰𝘁𝗶𝗼𝗻 𝟭𝟬𝟳 𝗼𝗳 𝘁𝗵𝗲 𝗖𝗚𝗦𝗧 𝗔𝗰𝘁 commences from the date on which the adjudication order is 𝗮𝗰𝘁𝘂𝗮𝗹𝗹𝘆 𝗰𝗼𝗺𝗺𝘂𝗻𝗶𝗰𝗮𝘁𝗲𝗱 to the taxpayer, and not merely from the date on which the order is passed or issued.

Where the taxpayer specifically declares the actual date of communication, the burden shifts to the Revenue to disprove that date through 𝗰𝗼𝗴𝗲𝗻𝘁 𝗲𝘃𝗶𝗱𝗲𝗻𝗰𝗲. In the absence of such evidence, the date declared by the taxpayer must be accepted.

𝗖𝗮𝘀𝗲 𝗗𝗲𝘁𝗮𝗶𝗹𝘀

𝗟𝗼𝗲𝘀𝗰𝗵 𝗜𝗻𝗱𝗶𝗮 𝗣𝘃𝘁. 𝗟𝘁𝗱. 𝘃. 𝗗𝗲𝗽𝘂𝘁𝘆 𝗖𝗼𝗺𝗺𝗶𝘀𝘀𝗶𝗼𝗻𝗲𝗿 & 𝗔𝗻𝗼𝘁𝗵𝗲𝗿
𝗪𝗿𝗶𝘁 𝗧𝗮𝘅 𝗡𝗼. 𝟮𝟳𝟲𝟱 𝗼𝗳 𝟮𝟬𝟮𝟲
𝗗𝗲𝗰𝗶𝘀𝗶𝗼𝗻 𝗗𝗮𝘁𝗲: 27.05.2026

𝗙𝗮𝗰𝘁𝘀

– The petitioner became aware of the adjudication order only on 09.11.2025, when recovery proceedings were initiated.

– The petitioner filed an appeal along with an application for condonation of delay, specifically stating that the order had been communicated only on that date.

– However, the Appellate Authority treated the date of passing of the order as the date of communication and dismissed the appeal as time-barred, without examining the merits or verifying proof of service.

𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁’𝘀 𝗙𝗶𝗻𝗱𝗶𝗻𝗴𝘀

𝗦𝗲𝗰𝘁𝗶𝗼𝗻 𝟭𝟬𝟳(𝟭) deliberately uses the word “𝗰𝗼𝗺𝗺𝘂𝗻𝗶𝗰𝗮𝘁𝗲𝗱” and not “𝗽𝗮𝘀𝘀𝗲𝗱” or “𝗶𝘀𝘀𝘂𝗲𝗱”. Therefore, the limitation period begins only upon 𝗲𝗳𝗳𝗲𝗰𝘁𝗶𝘃𝗲 𝗰𝗼𝗺𝗺𝘂𝗻𝗶𝗰𝗮𝘁𝗶𝗼𝗻 of the order.

Once the taxpayer discloses the actual date of communication, the 𝗼𝗻𝘂𝘀 𝘀𝗵𝗶𝗳𝘁𝘀 𝘁𝗼 𝘁𝗵𝗲 𝗥𝗲𝘃𝗲𝗻𝘂𝗲 to disprove that date by producing cogent evidence, such as:

– GST portal records,
– Delivery acknowledgements, or
– Any other valid proof of service.

In the present case, the Revenue failed to rebut the taxpayer’s declared communication date of 09.11.2025.

Accordingly, the High Court held that dismissing the appeal solely on the ground of limitation, without examining the actual date of communication, was 𝗹𝗲𝗴𝗮𝗹𝗹𝘆 𝘂𝗻𝘀𝘂𝘀𝘁𝗮𝗶𝗻𝗮𝗯𝗹𝗲.

𝗞𝗲𝘆 𝗧𝗮𝗸𝗲𝗮𝘄𝗮𝘆

For the purpose of Section 107 of the CGST Act, 𝘁𝗵𝗲 𝗹𝗶𝗺𝗶𝘁𝗮𝘁𝗶𝗼𝗻 𝗽𝗲𝗿𝗶𝗼𝗱 𝗳𝗼𝗿 𝗳𝗶𝗹𝗶𝗻𝗴 𝗮𝗻 𝗮𝗽𝗽𝗲𝗮𝗹 𝘀𝘁𝗮𝗿𝘁𝘀 𝗳𝗿𝗼𝗺 𝘁𝗵𝗲 𝗱𝗮𝘁𝗲 𝗼𝗻 𝘄𝗵𝗶𝗰𝗵 𝘁𝗵𝗲 𝗮𝗱𝗷𝘂𝗱𝗶𝗰𝗮𝘁𝗶𝗼𝗻 𝗼𝗿𝗱𝗲𝗿 𝗶𝘀 𝗮𝗰𝘁𝘂𝗮𝗹𝗹𝘆 𝗰𝗼𝗺𝗺𝘂𝗻𝗶𝗰𝗮𝘁𝗲𝗱 𝘁𝗼 𝘁𝗵𝗲 𝘁𝗮𝘅𝗽𝗮𝘆𝗲𝗿—𝗻𝗼𝘁 𝗺𝗲𝗿𝗲𝗹𝘆 𝗳𝗿𝗼𝗺 𝘁𝗵𝗲 𝗱𝗮𝘁𝗲 𝗽𝗿𝗶𝗻𝘁𝗲𝗱 𝗼𝗻 𝘁𝗵𝗲 𝗼𝗿𝗱𝗲𝗿. Where the Revenue cannot establish proper service of the order, the taxpayer’s declared date of communication deserves acceptance.