https://www.taxtmi.com/article/detailed?id=17049 GST appellate limitation under Section 107 is described as running from effective communication of the adjudication order, not its date, signing, or mere portal upload. Communication may be actual through statutory service or constructive through reliable proof of knowledge of the order's essential contents. Where no actual or constructive communication is established, limitation does not commence. The taxpayer should document the first date of knowledge, preserve evidence of non-receipt, plead non-communication specifically, and file the appeal promptly after acquiring knowledge. Condonation arises only after limitation has commenced and expired. en-us Tue, 28 Jul 2026 19:13:12 +0530 Tue, 28 Jul 2026 19:13:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17049 GST appellate limitation under Section 107 is described as running from effective communication of the adjudication order, not its date, signing, or mere portal upload. Communication may be actual through statutory service or constructive through reliable proof of knowledge of the order's essential contents. Where no actual or constructive communication is established, limitation does not commence. The taxpayer should document the first date of knowledge, preserve evidence of non-receipt, plead non-communication specifically, and file the appeal promptly after acquiring knowledge. Condonation arises only after limitation has commenced and expired. Articles Goods and Services Tax - GST Tue, 28 Jul 2026 19:13:12 +0530 https://www.taxtmi.com/article/detailed?id=17049