https://www.taxtmi.com/caselaws?id=777691 Limitation for an appeal under section 107(1) of the Rajasthan GST Act runs from communication of the order to the assessee, not from mere upload on the common portal. Where the assessee had sought change of mobile number and e-mail ID, could not access the portal in the interim, and filed the appeal promptly after gaining knowledge through an attachment order, portal upload alone was insufficient as effective communication. The phrase "communication to such person" was read purposively, especially given the limited condonable period under section 107(4). The rejection of the appeal as time-barred was therefore unsustainable, and the appeal was restored for decision on merits. en-us Thu, 28 Aug 2025 00:00:00 +0530 Wed, 03 Sep 2025 08:19:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777691 Limitation for an appeal under section 107(1) of the Rajasthan GST Act runs from communication of the order to the assessee, not from mere upload on the common portal. Where the assessee had sought change of mobile number and e-mail ID, could not access the portal in the interim, and filed the appeal promptly after gaining knowledge through an attachment order, portal upload alone was insufficient as effective communication. The phrase "communication to such person" was read purposively, especially given the limited condonable period under section 107(4). The rejection of the appeal as time-barred was therefore unsustainable, and the appeal was restored for decision on merits. Case-Laws GST Thu, 28 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777691