GST Appeal Timeline Begins When Demand Raised, Not When Order Uploaded to Portal

The HC ruled in favor of the petitioner, setting aside the appellate authority's rejection of appeals as time-barred. While respondents argued orders were communicated when uploaded to the portal on 29.08.2019, the court determined that the limitation period should be calculated from when the demand was raised (12.12.2019), not the upload date. Following precedent, the court held that an authenticated copy of the assessment order is necessary for filing an appeal under GST provisions. The matter was remanded to the appellate authority to hear the appeals on merits if filed within the proper timeframe.

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Issues:
1. Rejection of appeals on the ground of being filed beyond time.
2. Communication of orders to the petitioner.
3. Interpretation of provisions in the GST Act regarding the period of limitation for filing appeals.
4. Consideration of relevant judgments in similar cases.

Analysis:
The petitioner approached the court due to the rejection of appeals against orders of assessment, claiming they were filed within the prescribed time. The petitioner argued that the orders were communicated on 18.01.2020, and the appeals were filed on 17.02.2020. On the other hand, the respondents contended that the orders were uploaded on the portal on 29.08.2019, which, according to the provisions of the GST Act, constitutes sufficient communication to the assessee. The appellate authority rejected the appeals as being beyond the time limit, stating that the assessee has three months to file appeals, extendable by one month at the discretion of the authority. However, the respondents acknowledged certain court judgments highlighting the necessity of an authenticated copy of the assessment order for filing an appeal, which is recognized by the system only upon the raising of a demand following the assessment order.

Considering the arguments presented and the judgment in a similar case, the court directed that if the appeals were filed within the time limit calculated from the date of raising the demand on 12.12.2019, they should be heard and decided on their merits. The court set aside the orders rejecting the appeals to allow for reconsideration by the 1st respondent based on this clarification. The judgment emphasized the importance of the date of authentication of the assessment order in determining the period of limitation for filing appeals, aligning with the interpretation provided in the relevant provisions of the GST Act and supported by previous court decisions.

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