GST Appeal

[HITESH SHAH]

One of My client has received the order. Date of Order in Original :- 31/03/2023 Date of Order received by post:- 23/06/2023 Date of Order Uploaded on GST Portal:- 29/12/2023. Date of filling Appeal 24/01/2024. In this scenario, is the appeal time-barred or not? Kindly provide the relevant notification or any case studies.' Appeal Rejected by the officer on ground that appeal is time barred.

AI Summary

Appeal Rejected as Time-Barred: Filed 214 Days After Order, Exceeding 90-Day Limit Under CGST Act Section 169. A client received an order on 23/06/2023 and filed an appeal on 24/01/2024. The appeal was rejected as time-barred, as it should have been filed within 90 days of receiving the order. The service of the order by registered post is valid under Section 169(1)(b) of the CGST Act. Relevant case laws and sections, including Section 107(1) and Section 169 of the CGST Act, support the officer's decision. The appeal period is calculated from the date the order is communicated, which in this case was 23/06/2023, making the appeal filing late.