Time period to file appeal starts on upload of order on GST portal: HC

Navya Foods (P.) Ltd. Vs Superintendent of Central Tax (Andhra Pradesh High Court) A perusal of Rule 107 & 108 of the CGST Rules make it clear that the appeal is required to be filed in an electronic mode only and if any other mode is prescribed, then, the same is required to be notified by way of a notification. There is nothing on record to show that any notification was issued prescribing any other mode by which an appeal could be filed. Therefore, the argument of the learned counsel for the petitioner that the time period for filing appeal would start only when the order is uploaded in...