GST Appeal, Goods and Services Tax - GST

[HITESH SHAH]

One of My client has received the order. Date of Order in Original :- 31/03/2023 Date of Order received by post:- 23/06/2023 Date of Order Uploaded on GST Portal:- 29/12/2023. Date of filling Appeal 24/01/2024. In this scenario, is the appeal time-barred or not? Kindly provide the relevant notification or any case studies." Appeal Rejected by the officer on ground that appeal is time barred.

Posts / Replies

[KASTURI SETHI]

The Order-in-Appeal is legally correct. The tax payer received the Order-in-Original on 23.6.23 and the appeal should have been filed before the expiry of 90 days. You cannot take the shelter of the date of uploading on Common Portal System. The mode of service of the Order by registered post or speed post is legally valid as per Section 169 (1) (b) of CGST Act.

2025 (1) TMI 517 - MADRAS HIGH COURT-UDUMALPET SARVODAYA SANGHAM. VERSUS THE AUTHORITY, UNDER SHOP AND ESTABLISHMENT ACT/ DEPUTY COMMISSIONER OF LABOUR, COIMBATORE.