Limitation under Section 107 starts only when order is communicated to assessee, not on GSTN portal upload

Limitation under Section 107 starts only when order is communicated to assessee, not on GSTN portal uploadCase-LawsGSTHC held that limitation under Section 107 begins to run only from the date the order or decision is communicated to the assessee, not fro

Limitation under Section 107 starts only when order is communicated to assessee, not on GSTN portal upload
Case-Laws
GST
HC held that limitation under Section 107 begins to run only from the date the order or decision is communicated to the assessee, not from mere uploading of the impugned order on the GSTN portal; statutory obligation to “communicate” is distinct from “serve” and requires actual imparting or transmission to the recipient, which unilateral portal upload does not satisfy

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