https://www.taxtmi.com/highlights?id=104956 Limitation for a GST appeal against cancellation of registration commences only when the adjudication order is communicated to the aggrieved person. Communication must enable access to the appellate remedy, and prescribed modes of service must be strictly followed; rules cannot restrict statutory communication solely to electronic service. Uploading an order on the common GST portal alone does not constitute communication for limitation purposes. The time-barred appellate dismissal was set aside, delay was condoned, and the appeal was remanded for decision on merits without addressing the underlying dispute. en-us Wed, 14 Oct 2026 06:28:51 +0530 Wed, 14 Oct 2026 06:28:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104956 Limitation for a GST appeal against cancellation of registration commences only when the adjudication order is communicated to the aggrieved person. Communication must enable access to the appellate remedy, and prescribed modes of service must be strictly followed; rules cannot restrict statutory communication solely to electronic service. Uploading an order on the common GST portal alone does not constitute communication for limitation purposes. The time-barred appellate dismissal was set aside, delay was condoned, and the appeal was remanded for decision on merits without addressing the underlying dispute. Highlights GST Wed, 14 Oct 2026 06:28:51 +0530 https://www.taxtmi.com/highlights?id=104956