GST Appeal Limitation Begins Only on Effective Communication, Not Portal Upload: Madras HC

Sharp Tanks and Structurals Private Limited Vs Deputy Commissioner (GST) (Appeals) (Madras High Court) Madras HC clarifies GST Appeal Limitation Begins Only on Effective Communication, Not on Portal Upload Alone The Hon’ble Madras High Court in the case of Sharp Tanks and Structurals Private Limited v. Deputy Commissioner GST Appeals & Ors. [W.P.MD Nos. 24684-24685 of 2025, order dated September 17, 2025] held that the limitation period for filing appeals under Section 107 of the CGST Act begins only when the order is effectively communicated to the assessee through recognized modes such...