GST--Appeal

Assessment Order Not Uploaded on GST Portal--Limitation Period for Filing of Appeal

CA. Satyadev Purohit

The present write-up seeks to examine an issue as to what would be the limitation period for filing appeal where adjudication order was handed over to the appellant but the order was not uploaded on the common portal.

1. Introduction

As per sub-section (1) of section 107, any person aggreived by any decision or order passed under the Act, passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person.

As per sub-section (4) of section 107 of the CGST Act, the Appellate Authority may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months, allow it to be presented within a further period of one month.

The manner of communication of notie and order of amount payable under the Act, is specified under sub-section (1) of section 142 of the CGST Act, which reads as under :--