{"id":74672,"date":"2025-12-27T08:06:01","date_gmt":"2025-12-27T02:36:01","guid":{"rendered":""},"modified":"2025-12-27T08:06:01","modified_gmt":"2025-12-27T02:36:01","slug":"gst-appeal-limitation-u-s-107-scn-adjudication-orders-count-only-after-provable-communication-u-s-169-portal-upload-alone-insufficient","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74672","title":{"rendered":"GST appeal limitation u\/s 107: SCN\/adjudication orders count only after provable &#8220;communication&#8221; u\/s 169; portal upload alone insufficient"},"content":{"rendered":"<p>GST appeal limitation u\/s 107: SCN\/adjudication orders count only after provable &#8220;communication&#8221; u\/s 169; portal upload alone insufficient<br \/>Case-Laws<br \/>GST<br \/>Limitation for filing appeal under Section 107 was held to commence only upon &#8220;communication&#8221; 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<\/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=95469\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST appeal limitation u\/s 107: SCN\/adjudication orders count only after provable &#8220;communication&#8221; u\/s 169; portal upload alone insufficientCase-LawsGSTLimitation for filing appeal under Section 107 was held to commence only upon &#8220;communication&#8221; of the SCN\/<\/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-74672","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74672","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=74672"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74672\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74672"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74672"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74672"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}