Limitation under GST appeal provisions runs from communication to the aggrieved person, not mere issuance of the order.

For appeals under section 107 of the Uttar Pradesh GST Act, limitation runs from communication of the order to the person aggrieved, meaning actual knowledge to that person, not merely from the date of the order or service on some other person. Where the penalty order was served on the truck driver and the owner first learned of it later, the appeal could not be treated as time-barred from the date of the order. The appellate delay was therefore required to be computed from the date of communication to the petitioner, and condonation and consideration of the appeal followed.

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Issues: Whether the period of limitation for filing the statutory appeal under section 107 of the Uttar Pradesh Goods and Services Tax Act, 2017 commenced from the date of the penalty order or from the date on which the order was communicated to the person aggrieved.

Analysis: Section 107(1) prescribes a three-month period from the date of communication of the order, while section 107(4) restricts condonation of delay to one month beyond the prescribed period. The expression "communicated to such person" was construed to mean that the order must be brought to the knowledge of the person likely to be aggrieved, because a contrary construction would effectively defeat the appellate remedy once the maximum condonable delay expires. On the facts, the order was served on the driver of the truck and not on the owner of the goods, and it was accepted that the petitioner first received knowledge only on 25.05.2018.

Conclusion: The limitation period did not begin on the date of the penalty order, and the appeal could not be treated as time-barred on that basis. The delay was liable to be considered from the date of communication to the petitioner, and the appellate authority was directed to condone the delay and decide the appeal.

Ratio Decidendi: For section 107 appeals under the Uttar Pradesh Goods and Services Tax Act, 2017, limitation runs from communication of the order to the person aggrieved, meaning actual knowledge to that person, and not merely from the date of the order or service on another person.

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