Time barred appeal rejected by commissioner-grounds of appeal in GSTAT

[SUSHIL BANSAL]

Dear experts,

our client RC was cancelled stating non existent.the client is govt contractor & filing all returns. His accountant was having his login credentials & due to that he was not aware of Rc cancellation & other notices & the accountant did not convey him.after 9 months of RC cancellation the client came to know about the cancellation & that too he came to know when GST dept issued recovery notice (for other year dues)  to PWD (govt dept.) for which he was doing contractor work As the time limit to file appeal was over, we filed appeal taking the date of intimation the date on which recovery notice was given to pwd,accordingly appeal could be filed on portal.The appeal was admitted.Then within 10-15 days the commissioner gave us PH, we pleaded but he rejected the appeal saying the appeal being time barred & accordingly he did not go on merits of the case. Now we have to file appeal in GSTAT.Now our confusion is  what should be solid grounds.The client has affadavit of accountant that he was having his login credentails & the client lodged police complaint also against accountant.& the same were filed in commissioner appeal as well.

AI Summary

Effective service and limitation: appeal filed from date of actual knowledge where portal upload did not impart notice, merits require consideration.
Challenge focuses on ineffective service by mere portal upload where the taxpayer lacked actual knowledge due to third party control of portal credentials; appeal filed from the date of effective knowledge (discovery via recovery notice) was admitted but later dismissed as time barred without adjudicating whether service was effective, despite supporting affidavit and police complaint showing bona fide delay and continuous compliance.