Appeal under GST s.74 wrongly dismissed as time-barred without verifying actual portal upload date of order

Appeal under GST s.74 wrongly dismissed as time-barred without verifying actual portal upload date of orderCase-LawsGSTHC held that the appellate authority erred in dismissing the appeal as time-barred without ascertaining the actual date of uploading/com

Appeal under GST s.74 wrongly dismissed as time-barred without verifying actual portal upload date of order
Case-Laws
GST
HC held that the appellate authority erred in dismissing the appeal as time-barred without ascertaining the actual date of uploading/communication of the order passed under s.74 on the GST portal. The authority's reliance on a general assumption that orders are reflected “in no time” at the registered taxpayer's end, without any specific inquiry or material to dispro

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