Limitation for GST appeals starts on effective communication, not mere portal upload, where the taxpayer lacked access to the order.

Limitation for an appeal under section 107(1) of the Rajasthan GST Act runs from communication of the order to the assessee, not from mere upload on the common portal. Where the assessee had sought change of mobile number and e-mail ID, could not access the portal in the interim, and filed the appeal promptly after gaining knowledge through an attachment order, portal upload alone was insufficient as effective communication. The phrase "communication to such person" was read purposively, especially given the limited condonable period under section 107(4). The rejection of the appeal as time-barred was therefore unsustainable, and the appeal was restored for decision on merits.

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Issues: Whether the limitation period for an appeal under section 107(1) of the Rajasthan Goods and Services Tax Act, 2017 commenced from the date of uploading of the assessment order on the common portal or from the date on which the assessee could access the portal and have communication of the order.

Analysis: Section 107(1) makes the date of communication to the assessee the starting point for limitation. On the facts, the assessee had requested change of mobile number and e-mail ID, the request was accepted only later, and the assessee could not access the common portal in the meantime. The appeal was filed promptly after the assessee received knowledge through the attachment order. In this factual matrix, mere upload of the order on the portal was held insufficient to treat it as effective communication. The expression "communication to such person" was given a purposive interpretation, particularly in view of the limited condonable period under section 107(4).

Conclusion: The appeal could not be rejected as time-barred on the basis of the portal upload date; the rejection order was unsustainable and the appeal was liable to be restored for decision on merits.

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