The Hon’ble High Court of Kerala vide its order dated 01.07.2022 in the matter of K.P. Shaneez Vs. The Joint Commissioner (Appeals) I, Additional Charge of Joint Commissioner (Appeals) II, State Goods and Service Tax Department, Kozhikode in WP (C) No. 16388 of 2022, held that the date of uploading of demand in Form DRC – 07 on the portal, would be the relevant date for ascertaining the period of limitation for filing the appeal.

The Petitioner filed the present writ petition being aggrieved of the orders rejecting its appeals against the assessment orders as barred by limitation.

Petitioner’s Submissions: –

• It was submitted on the behalf of the petitioner that the orders were communicated to it only on 18.01.2022 and accordingly the appeals were filed on 17.02.2020, within the prescribed time.

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