TaxTMI 
TaxTMI 
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.
GST Appeal
17 Jan 2025 
4 Replies 
2079 Views Asked by
Service of order by registered post treated as communication, determining appellate limitation and potentially rendering late appeals time barred.
The appeal period runs from the date an order is communicated under GST law; communication includes service by registered post with acknowledgement and is deemed served on the date tendered or after usual transit. Where the taxpayer received the order by post on the stated postal receipt date and the appeal was filed after the three month period measured from that postal receipt, the limitation period would be considered expired unless contrary proof or issuance of a certified copy alters the communication date. (AI Summary)
The appeal period runs from the date an order is communicated under GST law; communication includes service by registered post with acknowledgement and is deemed served on the date tendered or after usual transit. Where the taxpayer received the order by post on the stated postal receipt date and the appeal was filed after the three month period measured from that postal receipt, the limitation period would be considered expired unless contrary proof or issuance of a certified copy alters the communication date. (AI Summary)