Limitation for GST appeal turns on due communication of the order, and delay cannot be rejected mechanically without verifying service.

Where the date of communication of the GST order is disputed, limitation for filing an appeal cannot be applied mechanically under section 107 of the Central Goods and Services Tax Act, 2017 without verifying due service, including physical or electronic delivery. The appellate authority's refusal to consider the petitioner's explanation and to check whether the original order was duly communicated made the rejection as time barred unsustainable. The delay, if any, was condoned and the matter was remitted for fresh decision on merits.

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Issues: Whether the appellate authority was justified in rejecting the appeal as time barred without verifying due service of the original order and whether delay in filing the appeal was liable to be condoned.

Analysis: The writ petition challenged the dismissal of the statutory appeal on limitation. The material question was whether the original order had been duly communicated to the petitioner, since the period under section 107 of the Central Goods and Services Tax Act, 2017 runs from communication of the decision or order. The appellate authority rejected the request for condonation without undertaking verification of physical or electronic service and without fair consideration of the petitioner's version regarding receipt of the order.

Conclusion: The rejection of the appeal as barred by limitation was unsustainable. The delay, if any, was condoned and the matter was remitted to the appellate authority for fresh decision on merits.

Ratio Decidendi: Where the date of communication of the order is disputed, limitation for a GST appeal cannot be decided mechanically without verifying due service, and delay may be condoned to enable adjudication on merits.

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