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Jose Joseph v. Asst. Commr. of Central Tax (2022) (62) G.S.T.L 464 ( Ker)(HC)

Central Goods and Service Tax Act, 2017

S. 107: Appeals to Appellate Authority – Powers of Revisional Authority – Limitation – Electronic filing of appeals – Orders received physically -Orders were not uploaded – Limitation period would start when order is uploaded on GST portal and not when order is received physically [ S. 108 Art, 226 ]

The appeals filed are rejected on the ground that the appeals are barred by limitation  and there is no provision for condoning delay of more than 30 days . On Writ allowing the petition the Court held that orders were never uploaded in web portal .  Limitation period would start when order is uploaded on GST portal and not when order is received physically . ( WP (C ) Nos. 8960  of 2021 dt. 17 -12 -2021 )(SJ)