2026-VIL-511-ALH
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SGST High Court Cases

GST - Service of Notice or Order, Commencement of Limitation Period in GST Appeals - Whether the limitation period for filing an appeal under Section 107 of the CGST Act commences from the date of constructive service through electronic mode on the Common Portal or from the date of actual communication of the notice or order to the assessee – HELD - The effective date of communication of an order or service is the date of actual communication to the assessee, not the date of upload on the Common Portal. When an assessee files an appeal declaring that it is within time from the date of actual communication, a presumption arises in favor of the assessee. The burden to prove otherwise lies on the revenue authority to establish through cogent materials that actual communication was made at an earlier date - The deeming fiction of constructive service under Section 169 of the CGST Act applies only to physical modes and certain electronic modes with acknowledgement, but not to mere uploading on the Common Portal where no acknowledgement is generated and neither the GSTN nor Revenue authorities can determine the actual date and time of retrieval or download by the addressee - The forensic investigation of computer resources to determine actual receipt of emails is impractical, undesirable, and wasteful. Therefore, where the adjudication order has not been served through email in its entirety, it cannot be deemed to have been communicated through that mode - All impugned appellate orders dismissing the appeals solely on the ground of limitation are quashed and the matters are remitted to the respective appellate authorities to pass fresh orders in accordance with the law, with the understanding that the date of actual communication as declared by the assessee shall be treated as the date of limitation unless the revenue proves otherwise through credible evidence - the writ petitions are disposed of
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GSTAT Appeal filed wrongly...
By CA Vivek Jalan

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