2026-VIL-1194-TRI
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SGST High Court Cases

GST – Appeal, Service of Order/Notice - Limitation and condonation of delay - Service of order by mere uploading on the common portal under Section 169 of the CGST Act - Whether uploading of the order on the common portal amounts to valid communication so as to start the limitation period for filing an appeal under Section 107, and whether the delay in filing the appeal is liable to be condoned - HELD - Section 169 prescribes various modes of service and gives the Department a choice of the mode. Whenever administrative power is conferred by a statute, the presumption is that it would be exercised in a manner which is fair in all circumstances. Respectfully following the view of the Madras High Court that, where the order was only uploaded on the portal and not communicated to the assessee, the limitation does not start running, and the authority is obliged on the facts of the case to resort to other modes of service - The uploading of the order on the common portal does not result in constructive notice to the Petitioner and limitation does not start to run from the date of the order. The reasons for the delay are accepted as sufficient cause and the time for filing the appeal has to be counted from the date the Petitioner got knowledge of the order, so that the appeal is held to be filed within time - The order of the Appellate Authority is set aside, the delay is condoned, the appeal is restored to the file of the Appellate Authority with a direction to decide it on merits - The writ petition is allowed
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