GST appeal limitation u/s 107: SCN/adjudication orders count only after provable “communication” u/s 169; portal upload alone insufficient

GST appeal limitation u/s 107: SCN/adjudication orders count only after provable “communication” u/s 169; portal upload alone insufficientCase-LawsGSTLimitation for filing appeal under Section 107 was held to commence only upon “communication” of the SCN/

GST appeal limitation u/s 107: SCN/adjudication orders count only after provable “communication” u/s 169; portal upload alone insufficient
Case-Laws
GST
Limitation for filing appeal under Section 107 was held to commence only upon “communication” of the SCN/adjudication order, which requires actual or constructive service in strict compliance with Section 169, and not merely the existence of the order on electronic dispatch or upload. Since GSTN/revenue could not ascertain when the taxp

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