https://www.taxtmi.com/caselaws?id=792092 Under the GST regime, limitation for filing appeal is governed by the effective date of communication of the impugned order, and where the assessee asserts a later actual communication date, the Revenue must rebut that claim with cogent material. The writ petitions were entertained despite the statutory appellate remedy because the appellate orders had rejected the appeals only on limitation without examining the merits. Orders dismissing the appeals as time barred were therefore set aside and the matters remitted for fresh decision in accordance with the binding limitation and communication principle. en-us Tue, 19 May 2026 00:00:00 +0530 Fri, 22 May 2026 14:12:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792092 Under the GST regime, limitation for filing appeal is governed by the effective date of communication of the impugned order, and where the assessee asserts a later actual communication date, the Revenue must rebut that claim with cogent material. The writ petitions were entertained despite the statutory appellate remedy because the appellate orders had rejected the appeals only on limitation without examining the merits. Orders dismissing the appeals as time barred were therefore set aside and the matters remitted for fresh decision in accordance with the binding limitation and communication principle. Case-Laws GST Tue, 19 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792092