Relevant date for Appeal filing limitation is date of upload of demand in Form DRC- 07 

K.P. Shaneej Vs Joint Commissioner (Appeals) (Kerala High Court) Revenue very fairly submits that there are certain judgments of this Court which take the view that without the authenticated copy of the assessment order, an appeal cannot be filed and such authentication will be recognised by the system only when a demand is raised pursuant to the order of assessment. It is submitted that the demand in this case in Form DRC- 07 was uploaded only on 12.12.2019. It is submitted that if the date 12.12.2019 is taken as a relevant date for ascertaining the period of limitation, the appeals filed on ...