https://www.taxtmi.com/caselaws?id=415610 For an appeal under GST section 107, limitation begins when the assessment order is communicated to the assessee, and an email communication satisfies that requirement. The later uploading of the same order on the GST portal does not postpone the statutory start of time. Rule 108 governs the manner of filing an appeal but cannot alter the limitation period fixed by the statute. Once the prescribed appeal period, including the limited condonable extension, expires, writ jurisdiction cannot be used to revive the lost remedy or bypass the mandatory limitation scheme. The time-barred challenge was therefore not maintainable. en-us Fri, 03 Dec 2021 00:00:00 +0530 Fri, 28 Mar 2025 18:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415610 For an appeal under GST section 107, limitation begins when the assessment order is communicated to the assessee, and an email communication satisfies that requirement. The later uploading of the same order on the GST portal does not postpone the statutory start of time. Rule 108 governs the manner of filing an appeal but cannot alter the limitation period fixed by the statute. Once the prescribed appeal period, including the limited condonable extension, expires, writ jurisdiction cannot be used to revive the lost remedy or bypass the mandatory limitation scheme. The time-barred challenge was therefore not maintainable. Case-Laws GST Fri, 03 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415610