{"id":76444,"date":"2026-08-22T10:33:32","date_gmt":"2026-08-22T10:33:32","guid":{"rendered":""},"modified":"2026-08-22T10:33:32","modified_gmt":"2026-08-22T10:33:32","slug":"gst-portal-upload-without-valid-communication-does-not-trigger-appeal-limitation-delayed-statutory-appeal-restored-for-merits-review","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76444","title":{"rendered":"GST portal upload without valid communication does not trigger appeal limitation; delayed statutory appeal restored for merits review."},"content":{"rendered":"<p>GST portal upload without valid communication does not trigger appeal limitation; delayed statutory appeal restored for merits review.<br \/>Case-Laws<br \/>GST<br \/>GST appeal limitation does not begin merely because an order-in-original is uploaded on the common portal without valid communication to the assessee in the stated circumstances. Although the Appellate Authority remains bound by the statutory limitation under the RGST\/CGST Act, delay may be condoned where the assessee could not file the appeal for reasons beyond its control and refusal of merits review would cause grave prejudice. The time-bar dismissal was set aside and the statutory appeal restored for merits determination, subject to the directed deposit of outstanding tax.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/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=102975\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST portal upload without valid communication does not trigger appeal limitation; delayed statutory appeal restored for merits review.Case-LawsGSTGST appeal limitation does not begin merely because an order-in-original is uploaded on the common portal &#8230;<\/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-76444","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76444","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=76444"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76444\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76444"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76444"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76444"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}