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 as personal delivery, registered post, or courier, and mere uploading of the order on the GSTN portal does not constitute effective communication.
Facts:
Sharp Tanks and Structurals Private Limited (“the Petitioner”) is a registered taxpayer under GST in Tamil Nadu. The State Tax Officer (“the Respondents”) issued adjudication orders under Section 74 of the CGST Act for the financial years 2020-21 and 2021-22, demanding tax, interest, and penalty.
The Petitioner contended that these impugned orders were not served on them in the prescribed manner but were only uploaded on the GSTN common portal, without any other mode of communication like registered post or courier.
The Respondents contended that uploading the orders on the GSTN portal amounted to valid service and that the limitation for filing appeals under Section 107 started running from the date of such portal upload.
