Limitation for statutory GST appeal: communication evidence and marginal delay led to restoration of the appeal on merits.

A statutory appeal under the CGST Act was rejected as time-barred, but the communication date was supported by postal records, affidavit evidence, and the authorities' own acknowledgment of receipt. On that factual basis, the appeal was found to be within the prescribed limitation period; alternatively, any delay was only marginal and fell within the extended period contemplated by Section 107(4). The dismissal of the appeal as time-barred was therefore unsustainable, and the appellate order and rectification rejection were set aside with the appeal restored for fresh decision on merits.

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Issues: Whether the order dismissing the statutory appeal as time-barred under Section 107 of the Central Goods and Services Tax Act, 2017 was liable to be set aside and the appeal restored for decision on merits.

Analysis: The evidence placed by the petitioner to show the date of communication of the order was supported by the postal record and affidavit, and there was no contrary material to dislodge it. The authorities themselves confirmed the receipt date. On that basis, the appeal was not beyond the prescribed period, and even otherwise the delay, if any, was only marginal within the extended period contemplated by Section 107(4) of the Central Goods and Services Tax Act, 2017.

Conclusion: The dismissal of the appeal as time-barred was unsustainable, and the order in appeal as well as the rectification rejection order were set aside with restoration of the appeal for fresh consideration on merits.

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