https://www.taxtmi.com/article/detailed?id=17579 GST appeal limitation begins on communication of the decision or order under Section 107(1) of the CGST Act, 2017, not on its issuance date or the retrospective effective date of registration cancellation. The authority must establish actual or constructive knowledge through legally effective service and supporting records before treating an appeal as delayed. Portal availability is a recognised statutory service mode, but its sufficiency for appellate limitation depends on the applicable interpretation and circumstances. Limited condonation applies only after the correct communication date is identified. en-us Thu, 15 Oct 2026 05:45:18 +0530 Thu, 15 Oct 2026 05:45:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17579 GST appeal limitation begins on communication of the decision or order under Section 107(1) of the CGST Act, 2017, not on its issuance date or the retrospective effective date of registration cancellation. The authority must establish actual or constructive knowledge through legally effective service and supporting records before treating an appeal as delayed. Portal availability is a recognised statutory service mode, but its sufficiency for appellate limitation depends on the applicable interpretation and circumstances. Limited condonation applies only after the correct communication date is identified. Articles Goods and Services Tax - GST Thu, 15 Oct 2026 05:45:18 +0530 https://www.taxtmi.com/article/detailed?id=17579