https://www.taxtmi.com/caselaws?id=775180 Orissa HC dismissed a writ petition challenging a GST assessment order due to inexplicable delay exceeding three years. The petitioner admitted receiving show cause notice via common GST portal on 27th November 2020, establishing knowledge of Section 74 proceedings. The court held that under Section 107 of GST Act, appellate authority can condone delay beyond specified period for additional thirty days only. Since the petition was filed beyond this condonable period, it was not maintainable. The court clarified that notices uploaded on common GST portal constitute valid service under Section 169 of GST Act. The petition was dismissed for being time-barred beyond the statutory condonable period. en-us Tue, 15 Jul 2025 00:00:00 +0530 Mon, 21 Jul 2025 08:43:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775180 Orissa HC dismissed a writ petition challenging a GST assessment order due to inexplicable delay exceeding three years. The petitioner admitted receiving show cause notice via common GST portal on 27th November 2020, establishing knowledge of Section 74 proceedings. The court held that under Section 107 of GST Act, appellate authority can condone delay beyond specified period for additional thirty days only. Since the petition was filed beyond this condonable period, it was not maintainable. The court clarified that notices uploaded on common GST portal constitute valid service under Section 169 of GST Act. The petition was dismissed for being time-barred beyond the statutory condonable period. Case-Laws GST Tue, 15 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775180