GST appeal limitation depends on proper communication of the order summary; rejection was set aside for fresh merits review.

Under the GST procedural scheme, limitation for filing an appeal depends on proper electronic communication of the order summary, which also serves as the relevant notice for recovery. Where compliance with the uploading requirement was not shown and the order summary was communicated later, the appeal could not be rejected mechanically on limitation alone. The limitation-based rejection was therefore set aside, and the matter was remitted for fresh consideration on merits and in accordance with law, without reference to limitation.

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Issues: Whether the appeal rejection on limitation was sustainable when the summary of the original order was communicated later and the statutory procedural requirements for uploading the order summary were not shown to have been complied with.

Analysis: The dispute turned on when limitation could properly be computed for the assessee's appeal. The writ court relied on the procedural scheme under the GST rules, including the requirement that the order summary be uploaded electronically and treated as the notice for recovery, and on the earlier view that such compliance is material to preserve appellate remedies. In the circumstances, the later communication of the summary and the plea that the appeal was filed within the relevant period warranted reconsideration of the limitation issue on merits rather than a mechanical rejection.

Conclusion: The limitation-based rejection was set aside and the appeal matter was remitted for fresh consideration on merits and in accordance with law without reference to limitation.

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