Issue:

Whether the limitation period under Section 107(1) of the GST Act, 2017 should be reckoned from the date of uploading the order on the common portal or from the date when the assessee actually received communication/was able to access the order.

Held that:

The Court held that the expression “communication to such person” in Section 107(1) must be given a purposive interpretation. In the present case, the petitioner could not access the portal until 17.03.2025, when her request for change of credentials was accepted.

Alternatively, limitation could also be reckoned from 05.03.2025, the date of receipt of the attachment order. Since the appeal was filed promptly on 25.03.2025, there was no delay attributable to the petitioner.

The rejection of appeal on limitation grounds was unsustainable.

Thus, for limitation under Section 107 GST Act, “communication” means effective receipt by the assessee, not merely uploading on the GST portal, especially where login credentials were inaccessible due to reasons beyond the assessee’s control.

Case Name: M/s Sahil Steels Versus State Of Rajasthan and Others dated 28.08.2025

To read the complete judgment 2025 Taxo.online 2142