In a significant ruling, the Madras High Court clarified that the limitation period for filing GST appeals under Section 107 of the CGST Act begins only when the order is effectively communicated to the assessee. Mere uploading of the order on the GSTN portal does not constitute effective communication. The Court emphasized that effective communication requires the order to reach the assessee through recognized modes such as personal delivery, registered post, or courier.
This judgment provides clarity on the commencement of the limitation period for GST appeals and ensures that taxpayers are not unfairly deprived of their right to appeal due to insufficient communication of orders.
Key Highlights of the Judgment
1. Limitation Period Depends on Effective Communication
The Court clarified that the limitation period for filing an appeal starts only after the order is communicated to the taxpayer through valid means such as:
- Personal delivery
- Registered post
- Courier service
2. Portal Upload Alone Is Not Communication
Although uploading an order on the GSTN portal is mandatory under Rule 142 of the CGST Rules, the Court held that it does not constitute effective communication.
3. Service vs. Communication – Clear Distinction
The judgment distinguished between “service” and “communication.”
- Service: Uploading the order on the GST portal.
- Communication: Actual delivery of the order to the assessee by recognized modes.
Only communication triggers the start of the limitation period.
Impact on Taxpayers
- ✅ Clarity on timelines: Taxpayers will know exactly when the appeal period begins.
- ✅ Fair protection: No taxpayer will lose the right to appeal due to orders being uploaded without proper intimation.
- ✅ Strengthened legal rights: Authorities are bound to follow due process in communicating orders.
Key Takeaways
- The limitation period starts only after effective communication of the order.
- Recognized communication methods: personal delivery, registered post, courier.
- Mere GST portal upload is insufficient to trigger the appeal period.
Conclusion
This landmark judgment by the Madras High Court is a big win for taxpayers. It ensures that the right to appeal is protected and that authorities cannot unfairly dismiss appeals as time-barred without proper communication of the order.
Taxpayers and tax professionals should carefully note this ruling as it sets an important precedent under GST law.
FAQs on GST Appeal Limitation Period
1. What is the limitation period for filing GST appeals?
The limitation period is generally 3 months from the date of communication of the order under Section 107 of the CGST Act.
2. Does uploading the order on the GST portal start the limitation period?
No. The Madras High Court has clarified that mere uploading on the portal does not constitute communication.
3. What counts as effective communication of the order?
Effective communication includes personal delivery, registered post, or courier service.
4. Why is this judgment important for taxpayers?
It protects taxpayers from losing appeal rights due to lack of proper communication and ensures authorities follow due process.
Case Name:
Sharp Tanks and Structurals Private Limited v. Deputy Commissioner (GST) (Appeals)
Citation:
W.P.(MD) Nos. 24684–24685 of 2025
Order dated September 17, 2025
Madurai Bench of Madras High Court
Reported as 2025 TAXSCAN (HC) 1933