Limitation for GST Appeal Begins Only from Date of Effective Communication, Not Portal Upload: Madras High Court in Sharp Tanks & Structurals Pvt. Ltd. v. Deputy Commissioner (GST Appeals) [17-09-2025]
The Madras High Court in Sharp Tanks & Structurals Pvt. Ltd. v. Deputy Commissioner (GST Appeals) (decided on 17 September 2025) held that the limitation period for filing an appeal under Section 107 of the CGST/TNGST Act begins only from …