https://www.taxtmi.com/caselaws?id=782217 HC held that the appellate authority erred in dismissing the GST appeal as time-barred without ascertaining the actual date of uploading/communication of the order passed under s. 74 on the GST portal. The authority merely relied on a general assumption that any order uploaded is instantly reflected to the taxpayer, without conducting any inquiry or relying on concrete material to disbelieve the petitioner's claim of receipt on 25.08.2022. HC observed that only the department could access the exact upload date and must verify it. The impugned appellate order dated 23.05.2023 was set aside and the matter remanded for fresh consideration. The petition was allowed by way of remand. en-us Wed, 19 Nov 2025 00:00:00 +0530 Wed, 26 Nov 2025 08:43:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782217 HC held that the appellate authority erred in dismissing the GST appeal as time-barred without ascertaining the actual date of uploading/communication of the order passed under s. 74 on the GST portal. The authority merely relied on a general assumption that any order uploaded is instantly reflected to the taxpayer, without conducting any inquiry or relying on concrete material to disbelieve the petitioner's claim of receipt on 25.08.2022. HC observed that only the department could access the exact upload date and must verify it. The impugned appellate order dated 23.05.2023 was set aside and the matter remanded for fresh consideration. The petition was allowed by way of remand. Case-Laws GST Wed, 19 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782217