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Goods and Service TaxArticle·18 August 2026

Portal Upload is not service

By J the App

Executive Summary

The Court held that where an order-in-original is merely uploaded on the GST portal and is not otherwise served, the limitation period for filing an appeal cannot be said to have commenced. Relying on the consistent view of the Rajasthan High Court and the Punjab & Haryana High Court in Luxmi Traders, the Court directed the appellate authority to entertain the delayed appeal on merits.

Background

The petitioner was subjected to proceedings under Section 74 of the RGST Act in relati...

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