https://www.taxtmi.com/caselaws?id=797499 GST appeal limitation may not be triggered merely by uploading an order-in-original on the common portal where the taxpayer specifically asserts non-service and lacks acknowledged receipt or participation. Although the Appellate Authority is bound by the statutory limitation under Section 107 and cannot itself condone delay, merits adjudication may be required where delay arose from circumstances beyond the taxpayer's control. The appeal was restored for adjudication on merits after the delay was condoned, subject to compliance with the stipulated pre-deposit requirement. en-us Tue, 11 Aug 2026 00:00:00 +0530 Sat, 22 Aug 2026 10:33:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797499 GST appeal limitation may not be triggered merely by uploading an order-in-original on the common portal where the taxpayer specifically asserts non-service and lacks acknowledged receipt or participation. Although the Appellate Authority is bound by the statutory limitation under Section 107 and cannot itself condone delay, merits adjudication may be required where delay arose from circumstances beyond the taxpayer's control. The appeal was restored for adjudication on merits after the delay was condoned, subject to compliance with the stipulated pre-deposit requirement. Case-Laws GST Tue, 11 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797499