https://www.taxtmi.com/caselaws?id=768817 A statutory appeal under the CGST Act was rejected as time-barred, but the communication date was supported by postal records, affidavit evidence, and the authorities' own acknowledgment of receipt. On that factual basis, the appeal was found to be within the prescribed limitation period; alternatively, any delay was only marginal and fell within the extended period contemplated by Section 107(4). The dismissal of the appeal as time-barred was therefore unsustainable, and the appellate order and rectification rejection were set aside with the appeal restored for fresh decision on merits. en-us Tue, 08 Apr 2025 00:00:00 +0530 Thu, 05 Jun 2025 18:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768817 A statutory appeal under the CGST Act was rejected as time-barred, but the communication date was supported by postal records, affidavit evidence, and the authorities' own acknowledgment of receipt. On that factual basis, the appeal was found to be within the prescribed limitation period; alternatively, any delay was only marginal and fell within the extended period contemplated by Section 107(4). The dismissal of the appeal as time-barred was therefore unsustainable, and the appellate order and rectification rejection were set aside with the appeal restored for fresh decision on merits. Case-Laws GST Tue, 08 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768817