2026-VIL-1184-BOM
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SGST High Court Cases

GST - Limitation for appeal under Section 107(1) of the CGST Act, 2017 - Communication of adjudication order uploaded under 'Additional Notices and Orders' tab of GST portal - Adjudication order was uploaded on the portal under the 'Additional Notices and Orders' section instead of the 'View Notices and Orders' section, the Petitioner claimed to have become aware of it only later - The appeal filed thereafter was rejected by the first Appellate Authority as time-barred -Whether upload of the order under the 'Additional Notices and Orders' tab amounts to communication for the purpose of Section 107(1) - HELD - Section 107(1) prescribes the period of three months from the date of the decision communicated to the person. Communication means the imparting of sufficient knowledge to the person affected so as to enable effective representation, and knowledge, actual or constructive, is an essential element for computing limitation - The order was not uploaded in the 'View Notices and Orders' section, where notices and orders are required to be placed and where a registered person would look for them, and there was no other communication - Since order passed by the adjudicating authority was uploaded under “Additional notices and order section”, there was no communication as was required under Section 107 (1) of the CGST Act - The reasoning of the Appellate Authority conflated periodical filing of returns with knowledge of an order placed under a tab in which orders were not required to be placed, and proceeded on service in the abstract rather than on communication - The Appellate Authority also did not disclose any reason for holding the cause shown in the application for condonation of delay to be insufficient and did not discuss it at all - The order of the Appellate Authority is quashed, the appeal is revived to be decided on merits by a reasoned order after personal hearing – The petition is allowed
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