{"id":30594,"date":"2022-10-28T11:13:12","date_gmt":"2022-10-28T05:43:12","guid":{"rendered":"https:\/\/itatonline.org\/digest\/jose-joseph-v-asst-commr-of-central-tax-2022-62-g-s-t-l-464-kerhc\/"},"modified":"2022-10-28T11:13:12","modified_gmt":"2022-10-28T05:43:12","slug":"jose-joseph-v-asst-commr-of-central-tax-2022-62-g-s-t-l-464-kerhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/jose-joseph-v-asst-commr-of-central-tax-2022-62-g-s-t-l-464-kerhc\/","title":{"rendered":"Jose Joseph v. Asst. Commr. of Central Tax (2022) (62) G.S.T.L 464 ( Ker)(HC)"},"content":{"rendered":"<p>The appeals filed are rejected on the ground that the appeals are barred by limitation\u00a0 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 .\u00a0 Limitation period would start when order is uploaded on GST portal and not when order is received physically . ( WP (C ) Nos. 8960\u00a0 of 2021 dt. 17 -12 -2021 )(SJ)<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Central Goods and Service Tax Act, 2017 <\/p>\n<p>S. 107: Appeals to Appellate Authority \u2013 Powers of Revisional Authority &#8211; Limitation \u2013 Electronic filing of appeals \u2013 Orders received physically -Orders were not uploaded &#8211;  Limitation period would start when order is uploaded on GST portal and not when order is received physically  [ S. 108 Art, 226  ] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[5],"tags":[],"class_list":["post-30594","post","type-post","status-publish","format-standard","hentry","category-gst-law"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7Xs","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30594","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=30594"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30594\/revisions"}],"predecessor-version":[{"id":30595,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30594\/revisions\/30595"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=30594"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=30594"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=30594"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}