GST Appeal Rejection Set Aside as Limitation Was Computed Without Proper Communication of Order

A S Engineering Vs State of U.P. and Another (Allahabad High Court) The Allahabad High Court considered a writ petition where the petitioner challenged the rejection of its first appeal on the ground of limitation. The petitioner relied upon the Division Bench judgment in M/S Associate Molasses Transport Company Vs. State of U.P. and Another, which in turn relied on the earlier decision in M/S Bambino Agro Industries Ltd. Vs. State of Uttar Pradesh & Anr. In the cited judgments, the Court had held that where an ex parte adjudication order was merely uploaded on the common GST portal and no...