2026-VIL-1153-RAJ
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SGST High Court Cases

GST - Limitation for filing appeal under Section 107(1) of the CGST Act, 2017 - Uploading of order on GST portal, Communication of order – Cancellation of registration with retrospective effect for non-filing of returns. On coming to know of the cancellation, the Petitioner filed all pending returns, discharged the dues and filed an appeal under Section 107(1). The Appellate Authority dismissed the appeal as barred by limitation, computing the delay from the effective date of cancellation - Revenue contended that uploading of the order on the common portal under Section 169 is sufficient compliance and the Petitioner is deemed to have knowledge of the order - Whether uploading of order on GST portal amounts to communication of order - HELD - Section 107(1) provides limitation of three months from the date on which the order is communicated to the person aggrieved. The expression "communication" is not defined, and must be given contextual meaning. Where the provision is intended to provide a remedy to the person adversely affected, limitation commences from the date of communication of the order - The Adjudicating Authority is obliged to comply strictly with Section 107(1) read with Section 169(1) and to communicate the order - Where the manner of doing an act is prescribed by statute, it must be done in that manner or not at all. Merely uploading the order on the GST Portal does not amount to communication of the order in terms of Section 107(1) - The petitioner was never communicated with the order passed by the Adjudicating Authority in order to enable him to file the appeal. As such, the period of limitation of three months would not start running unless the order in question is served by the Adjudicating Authority - The Statute under Section 107 mandates communication of the order to the person aggrieved by registered post/ e-mail, etc. The Rules cannot circumscribe the modes provided under the Statute, and cannot be limited to electronic modes - The provision for communication is mandatory, and limitation does not start running unless the order is communicated - The provision contained in Section 107(1) of the Act of 2017 qua communication to the affected party is mandatory in nature and unless the order is communicated to affected person, the period of limitation would not start running - The order of the Appellate Authority holding the appeal barred by limitation is set aside, the delay is condoned and the matter is remanded for deciding the appeal on merits – The writ petition is allowed
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