https://www.taxtmi.com/caselaws?id=789678 Under the GST procedural scheme, limitation for filing an appeal depends on proper electronic communication of the order summary, which also serves as the relevant notice for recovery. Where compliance with the uploading requirement was not shown and the order summary was communicated later, the appeal could not be rejected mechanically on limitation alone. The limitation-based rejection was therefore set aside, and the matter was remitted for fresh consideration on merits and in accordance with law, without reference to limitation. en-us Thu, 05 Feb 2026 00:00:00 +0530 Sat, 11 Apr 2026 08:53:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789678 Under the GST procedural scheme, limitation for filing an appeal depends on proper electronic communication of the order summary, which also serves as the relevant notice for recovery. Where compliance with the uploading requirement was not shown and the order summary was communicated later, the appeal could not be rejected mechanically on limitation alone. The limitation-based rejection was therefore set aside, and the matter was remitted for fresh consideration on merits and in accordance with law, without reference to limitation. Case-Laws GST Thu, 05 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789678