date of service of adjudication order

[SUSHIL BANSAL]

Sir,

our client received adjudication order by speed post on 16.09.2023 but on the GSTIN portal it was uploaded on 14.09.2023 (order & GSTR-07), we filed appeal on 15.12.2023, whether it is out of time & if yes whether we can file condonation request along with physical set yet to be submitted.

Plz guide

AI Summary

Debate on Appeal Deadline: Does Limitation Start from GSTIN Portal Upload or Postal Receipt? Condonation Filed. A client received an adjudication order by post on 16.09.2023, but it was uploaded on the GSTIN portal on 14.09.2023. The client filed an appeal on 15.12.2023 and inquired if it was filed late and if a condonation request could be submitted. Responses highlighted differing interpretations of when the limitation period begins, with references to case law. Some argued the period starts from the portal upload date, while others emphasized the receipt date. Ultimately, the client decided to file a condonation request to avoid risk, acknowledging the complexity of determining the correct start date for the appeal period.