TaxTMI 
TaxTMI 
TaxTMI 
Section 107(1) of the GST Act provides for a time limit of three months for filing appeal with the first appellate authority. The issue is which is the start date for computation of three months and what happens when the taxpayer fails to note the adjudication order posted on the common portal of GST. Though several high courts have already held that communication of adjudication order should not only be by one of the modes provided under section 169 (1) but it should also be an effective communication, issue is unsettled as on date.
The High Court of Rajasthan at Jodhpur (Division Bench) had an occasion to examine this issue in civil writ petition 11326 of 2025 on 28/08/2025 in M/s Sahil Steels Versus State Of Rajasthan and Others - 2025 (9) TMI 180 - RAJASTHAN HIGH COURT. The chronology of events is the crux of the story and the dates mentioned in the high court order are referred hereunder.
No | Date | Occurrence |
1 | Commencement | Registration applied |
2 | 05/02/2024 | Request given for change in email id and mobile phone to GST authorities |
3 | 25/07/2024 | Adjudication order uploaded in GST Portal |
4 | 05/03/2025 | Adjudication officer attached bank account |
5 | 17/03/2025 | Request dated 05/02/2024 was approved |
6 | 25/03/2025 | Appeal filed against adjudication order |
7 | 22/04/2025 | First appeal rejected solely on limitation ground. |
This is a big story and not a very simple case. As the taxpayer sough the help of an advocate for registration, the advocate used her own e mail ID for GST Registration and used the credentials of taxpayer for filing GST Returns. However, as GST returns were not regularly filed by the advocate, the taxpayer insisted the advocate to ensure timely filing. The advocate not only did not do so, but also refused to share the login credentials of the taxpayer.
As there was no other option, taxpayer approached the jurisdictional authorities for change in mobile number and e mail ID on 05/02/2024 which was accepted only on 17/03/2025. In the meantime, adverse order passed on 25/07/2024 which came to taxpayer notice only on attachment of bank account.
The division bench examined all the issues in detail and took the stand that the date of communication under section 107 (1) is the date of effective communication and accordingly held the appeal as filed in time. The orders passed by the lower authorities were set aside and case was remanded to appellate authority by restoring the appeal.
In its concluding remarks, the division bench raised a valid question which is as below.
“16. As a parting remark this Court would like to record its concern that if the respondent-department can send attachment order through e-mail, why should it not send the assessment orders through the email so as to ward off any sort of communication gap or confusion about the date of communication?”
The language of the division bench are very loud and clear and let us hope that CBIC comes with strong instructions to field formation on this issue to put things under rest.