https://www.taxtmi.com/caselaws?id=425146 The HC ruled in favor of the petitioner, setting aside the appellate authority's rejection of appeals as time-barred. While respondents argued orders were communicated when uploaded to the portal on 29.08.2019, the court determined that the limitation period should be calculated from when the demand was raised (12.12.2019), not the upload date. Following precedent, the court held that an authenticated copy of the assessment order is necessary for filing an appeal under GST provisions. The matter was remanded to the appellate authority to hear the appeals on merits if filed within the proper timeframe. en-us Fri, 01 Jul 2022 00:00:00 +0530 Fri, 04 Apr 2025 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425146 The HC ruled in favor of the petitioner, setting aside the appellate authority's rejection of appeals as time-barred. While respondents argued orders were communicated when uploaded to the portal on 29.08.2019, the court determined that the limitation period should be calculated from when the demand was raised (12.12.2019), not the upload date. Following precedent, the court held that an authenticated copy of the assessment order is necessary for filing an appeal under GST provisions. The matter was remanded to the appellate authority to hear the appeals on merits if filed within the proper timeframe. Case-Laws GST Fri, 01 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425146