Statutory appeal limitation requires consideration of order communication and availability before dismissal as time-barred and merits remand.

Statutory appeal limitation under the Central Goods and Services Tax Act is discussed in relation to dismissal as time-barred. The notes state that the appeal provision prescribes a limitation period with condonation available only within a fixed outer limit, while distinguishing the dates of pronouncement, communication and website upload of the appellate order. They describe the limitation dismissal as having been set aside and the appeal remitted for fresh adjudication on merits.

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Issues: Whether the dismissal of the statutory appeal as time-barred warranted setting aside and fresh adjudication on merits.

Analysis: Section 107 of the Central Goods and Services Tax Act, 2017 prescribes the appeal limitation period and permits condonation only within the statutorily fixed outer limit. The appellate order was pronounced on 26.02.2026, communicated with the letter dated 10.03.2026, and uploaded on the departmental website on 17.04.2026. The appeal required fresh determination on merits rather than dismissal on limitation.

Conclusion: The appellate order dismissing the appeal as barred by limitation was set aside, and the appeal was remitted for decision afresh on merits.

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