Limitation for GST appeal runs from date of knowledge when assessment order was not communicated or uploaded on the portal.

Where an assessment order under the Haryana GST Act was neither communicated to the assessee nor uploaded on the regular portal, the limitation for filing an appeal was treated as running from the date of knowledge rather than merely from the date of the order. The Act's appeal scheme under section 107 and the limited condonation power under section 35(1) could not be used to defeat appellate consideration when the assessee had no effective notice of the order. The appeal was therefore directed to be examined on merits without rejecting it on delay or limitation grounds.

---

---

Issues: Whether the appeal filed under the Haryana Goods and Services Tax Act, 2017 could be entertained on merits when the assessment order was not communicated or uploaded on the portal, and whether the period of limitation for filing the appeal should run from the date of knowledge.

Analysis: The limitation scheme under section 107 and section 35(1) of the Haryana Goods and Services Tax Act, 2017 prescribes a filing period and a limited power to condone delay. In the facts noticed, the order under section 73 was not brought to the petitioner's knowledge and was not uploaded on the regular portal. In such circumstances, the period for filing the appeal was held to be relatable to the date of knowledge rather than merely the date of the order, and the delay objection was not permitted to defeat consideration of the appeal.

Conclusion: The appeal was directed to be considered on merits without going into delay or limitation, in favour of the petitioner.

---