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

Service of order: portal availability versus physical receipt determines start of appeal limitation period; condonation may be prudent.
The central operative point is whether the limitation period for filing a GST appeal runs from the date an order is made available on the common portal or from the date of physical receipt by post. Section 169 provides alternative modes of service including portal availability and registered post; judicial authorities diverge between treating portal availability as effective service and treating the date of first actual knowledge as the trigger. Where uncertainty exists, filing a condonation petition or proving first actual communication is advised.