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    <title>Madras HC clarifies GST Appeal Limitation Begins Only on Effective Communication, Not on Portal Upload Alone.</title>
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    <description>Limitation for filing GST appeals begins only upon effective communication of an adjudication order to the taxpayer, not merely upon its upload to the GSTN portal. The court held that the limitation clock runs from communication by prescribed modes-tender, messenger, registered post, courier, email or other statutory methods-to the assessee or authorised representative at the last known address, and that mere portal upload does not satisfy the communication requirement. Authorities must communicate orders in prescribed modes before limitation begins; enforcement was stayed until valid communication.</description>
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    <pubDate>Thu, 25 Sep 2025 08:39:00 +0530</pubDate>
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      <title>Madras HC clarifies GST Appeal Limitation Begins Only on Effective Communication, Not on Portal Upload Alone.</title>
      <link>https://www.taxtmi.com/article/detailed?id=15135</link>
      <description>Limitation for filing GST appeals begins only upon effective communication of an adjudication order to the taxpayer, not merely upon its upload to the GSTN portal. The court held that the limitation clock runs from communication by prescribed modes-tender, messenger, registered post, courier, email or other statutory methods-to the assessee or authorised representative at the last known address, and that mere portal upload does not satisfy the communication requirement. Authorities must communicate orders in prescribed modes before limitation begins; enforcement was stayed until valid communication.</description>
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      <law>Goods and Services Tax - GST</law>
      <pubDate>Thu, 25 Sep 2025 08:39:00 +0530</pubDate>
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