GST Appeal Period Runs from Actual Communication, Not Mere Portal Upload

Sahil Steels Vs State of Rajasthan (Rajasthan High Court) In a significant ruling for taxpayers, the Rajasthan High Court has set aside a lower authority’s decision to dismiss a Goods and Service Tax (GST) appeal on the grounds of limitation. The court ruled in favor of Sahil Steels, a proprietorship concern, quashing the order of the Appellate Authority and restoring the appeal for a decision on its merits. The judgment centered on the interpretation of when an order is considered “communicated” to an assessee, particularly in cases where the assessee is unable to access the dep...