Limitation Period of GST Appeal begins from Date of Communication of Order: Rajasthan HC
The court noted that the appellate authority had failed to examine the important issue of when the cancellation order was actually communicated to the petitioner.
The Rajasthan High Court has clarified that the limitation period for filing an appeal under the GST ( Goods and Services Tax ) Act begins from the date the order is communicated to the assessee, not merely from the date it is passed. In this case, M/s Sainik Mining and Minerals challenged the dismissal of its first appeal on the ground of limitation after its GST registration...
The Rajasthan High Court has clarified that the limitation period for filing an appeal under the GST ( Goods and Services Tax ) Act begins from the date the order is communicated to the assessee, not merely from the date it is passed.
In this case, M/s Sainik Mining and Minerals challenged the dismissal of its first appeal on the ground of limitation after its GST registration was cancelled by an order dated 3 July 2024.
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According to the petitioner, the cancellation order was never served at the time it was passed, and the assessee only came to know about it in November 2024 while attempting to file GST returns, after which the appeal was filed in December 2024.
The GST department, however, argued that according to the memo of appeal itself, the date of communication was mentioned as 3 July 2024, implying no delay beyond the statutory period could be condoned. The appellate authority, accepting this version, dismissed the appeal as time-barred.
Hearing the writ petition, the Division Bench of Justice Avneesh Jhingan and Justice Mukesh Rajpurohit observed that the appellate authority had failed to examine the important issue of when the cancellation order was actually communicated to the petitioner.
The Court observed that under GST Act, the time limit for filing an appeal runs from the date the order is served or communicated, not the date it is merely passed, and directed the authority to give a clear finding on this aspect.
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The bench set aside the order, remitted the matter back to the appellate authority to decide the appeal afresh on merits after determining the correct date of communication. It also directed both parties to appear before the appellate office on 19 June 2025 to avoid further delay.
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