https://www.taxtmi.com/caselaws?id=767383 Where service of the original GST order is disputed, the appellate authority must first fairly verify communication before treating the appeal period under Section 107 of the CGST Act as expired. Rejection of a condonation request solely on pleadings, without examining whether the order was properly served electronically or physically, is not sustainable. The limitation-based dismissal was set aside, the delay in filing the appeal was condoned, and the matter was restored to the appellate authority for decision on merits. en-us Wed, 05 Feb 2025 00:00:00 +0530 Mon, 17 Mar 2025 07:42:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767383 Where service of the original GST order is disputed, the appellate authority must first fairly verify communication before treating the appeal period under Section 107 of the CGST Act as expired. Rejection of a condonation request solely on pleadings, without examining whether the order was properly served electronically or physically, is not sustainable. The limitation-based dismissal was set aside, the delay in filing the appeal was condoned, and the matter was restored to the appellate authority for decision on merits. Case-Laws GST Wed, 05 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767383