{"id":74457,"date":"2025-11-26T14:42:19","date_gmt":"2025-11-26T09:12:19","guid":{"rendered":""},"modified":"2025-11-26T14:42:19","modified_gmt":"2025-11-26T09:12:19","slug":"appeal-under-gst-s-74-wrongly-dismissed-as-time-barred-without-verifying-actual-portal-upload-date-of-order","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74457","title":{"rendered":"Appeal under GST s.74 wrongly dismissed as time-barred without verifying actual portal upload date of order"},"content":{"rendered":"<p>Appeal under GST s.74 wrongly dismissed as time-barred without verifying actual portal upload date of order<br \/>Case-Laws<br \/>GST<br \/>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&#39;s reliance on a general assumption that orders are reflected &#8220;in no time&#8221; at the registered taxpayer&#39;s end, without any specific inquiry or material to dispro<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=94532\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74457","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74457","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74457"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74457\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74457"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74457"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74457"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}