https://www.taxtmi.com/caselaws?id=766184 Where the date of communication of the GST order is disputed, limitation for filing an appeal cannot be applied mechanically under section 107 of the Central Goods and Services Tax Act, 2017 without verifying due service, including physical or electronic delivery. The appellate authority's refusal to consider the petitioner's explanation and to check whether the original order was duly communicated made the rejection as time barred unsustainable. The delay, if any, was condoned and the matter was remitted for fresh decision on merits. en-us Wed, 05 Feb 2025 00:00:00 +0530 Wed, 19 Feb 2025 08:42:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766184 Where the date of communication of the GST order is disputed, limitation for filing an appeal cannot be applied mechanically under section 107 of the Central Goods and Services Tax Act, 2017 without verifying due service, including physical or electronic delivery. The appellate authority's refusal to consider the petitioner's explanation and to check whether the original order was duly communicated made the rejection as time barred unsustainable. The delay, if any, was condoned and the matter was remitted for fresh decision on merits. Case-Laws GST Wed, 05 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766184