https://www.taxtmi.com/caselaws?id=764232 Limitation for an appeal under Section 107(1) of the CGST Act runs from communication of the order, not merely from the date of the order. An appellate authority cannot reject an appeal as time barred without first determining the date of communication and without granting an opportunity of hearing. Applying that principle, the High Court found the dismissal unsustainable, set aside the impugned orders, and remitted the matter to the appellate authority for fresh decision on merits in accordance with law after hearing the petitioner. en-us Wed, 13 Nov 2024 00:00:00 +0530 Mon, 06 Jan 2025 08:42:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764232 Limitation for an appeal under Section 107(1) of the CGST Act runs from communication of the order, not merely from the date of the order. An appellate authority cannot reject an appeal as time barred without first determining the date of communication and without granting an opportunity of hearing. Applying that principle, the High Court found the dismissal unsustainable, set aside the impugned orders, and remitted the matter to the appellate authority for fresh decision on merits in accordance with law after hearing the petitioner. Case-Laws GST Wed, 13 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764232