GST limitation runs only on effective communication of the order; portal upload alone is not sufficient to start time for appeal.

Under the GST appellate scheme, limitation begins only when the adjudication order is communicated to the assessee, and mere upload of the order in the GST portal is not enough by itself. Communication requires the order to reach the assessee through an effective mode of service, and the statutory scheme does not place the burden on the assessee to keep checking the portal. On the facts, the authority should have used one of the other permitted modes of service, so the limitation period had not commenced from the portal upload and the assessee was left free to file a statutory appeal after proper communication.

---

---

Issues: (i) Whether uploading an adjudication order only in the GST portal amounts to communication of the order so as to trigger limitation for filing an appeal; (ii) whether, on the facts, the authority was required to resort to other modes of service apart from portal upload.

Issue (i): Whether uploading an adjudication order only in the GST portal amounts to communication of the order so as to trigger limitation for filing an appeal.

Analysis: Section 107 of the Tamil Nadu Goods and Services Tax Act, 2017 makes limitation run from the date on which the decision or order is communicated to the assessee. Section 169 of the Tamil Nadu Goods and Services Tax Act, 2017 provides several modes of service, but "served" and "communicated" are not synonymous. Communication requires the order to reach the assessee, whereas mere upload in the portal does not by itself establish such communication. The statutory scheme obliges the authority to communicate the order to the assessee and does not cast a duty on the assessee to keep checking the portal.

Conclusion: Mere uploading of the order in the GST portal did not amount to communication, and limitation for filing the appeal did not start running from the date of such upload.

Issue (ii): Whether, on the facts, the authority was required to resort to other modes of service apart from portal upload.

Analysis: Section 169 of the Tamil Nadu Goods and Services Tax Act, 2017 permits alternative modes of service, and the choice of mode must be exercised reasonably. In the circumstances of the case, portal upload alone was insufficient for effective communication, and the authority ought to have employed one of the other available modes to reach the assessee.

Conclusion: The authority was obliged, on the facts, to communicate the order through an effective mode other than portal upload alone.

Final Conclusion: The writ petitions succeeded to the limited extent that the impugned orders were held not to have been communicated in law, the limitation period was held not to have commenced, and the assessee was left free to pursue the statutory appeal after proper communication.

Ratio Decidendi: For limitation under the GST appellate scheme, communication of the order to the assessee is essential, and portal upload by itself is not sufficient unless it actually conveys the order to the assessee through a legally effective mode of service.

---