Actual communication governs GST appeal limitation; Revenue must rebut the assessee's stated date or dismissal for delay fails.
Case-Laws
GST
For GST first appeals, limitation runs from the actual communication of the adjudication order to the assessee. Where the assessee states that date, a presumption arises in its favour and the Revenue must rebut it with cogent material; failure to do so makes dismissal of the appeal as time-barred unsustainable. The Court also held that writ jurisdiction could be invoked despite an alternate statutory remedy because the appellate authority had ignored binding precedent and failed to record an independent finding on limitation. The impugned appellate orders were quashed and the matters remitted for fresh decision in accordance with the governing law on effective communication and limitation.
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