https://www.taxtmi.com/caselaws?id=458596 Where an assessment order under the Haryana GST Act was neither communicated to the assessee nor uploaded on the regular portal, the limitation for filing an appeal was treated as running from the date of knowledge rather than merely from the date of the order. The Act's appeal scheme under section 107 and the limited condonation power under section 35(1) could not be used to defeat appellate consideration when the assessee had no effective notice of the order. The appeal was therefore directed to be examined on merits without rejecting it on delay or limitation grounds. en-us Wed, 07 Aug 2024 00:00:00 +0530 Wed, 07 May 2025 23:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458596 Where an assessment order under the Haryana GST Act was neither communicated to the assessee nor uploaded on the regular portal, the limitation for filing an appeal was treated as running from the date of knowledge rather than merely from the date of the order. The Act's appeal scheme under section 107 and the limited condonation power under section 35(1) could not be used to defeat appellate consideration when the assessee had no effective notice of the order. The appeal was therefore directed to be examined on merits without rejecting it on delay or limitation grounds. Case-Laws GST Wed, 07 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458596