Introduction

A recurring question under the Goods and Services Tax (GST) framework is — when does the limitation period for filing an appeal actually start?
Is it from the date the order is uploaded on the GST portal, or from the date the order is communicated to the assessee?

Courts across India have now clarified this position, holding that the period of limitation for filing an appeal begins only from the date the order is communicated to the assessee, and not from the date of uploading on the portal.

How Courts Interpret the Start of Limitation Under GST

High Courts have consistently held that uploading of an order on the GST portal does not amount to communication for the purpose of limitation. The assessee must have effective knowledge or service of the order before the limitation period can begin. In Shree Motors v. State of U.P. & Ors.2023 (7) TMI 123 (Allahabad High Court) held that limitation starts only after the order is served or communicated to the assessee, not from the date of uploading on the portal. Further in Vishnu Aroma Pouching Pvt. Ltd. v. State of U.P.2023 (6) TMI 60 (Allahabad High Court) it was observed that mere uploading of the order cannot be treated as communication unless the assessee has been duly informed. Also, in Kalinga Commercial Corporation Pvt. Ltd. v. State of Odisha it was held that the term “communication” means effective knowledge of the order. Thus, limitation can start only once the order is effectively communicated.

In a recent judgment of Sharp Tanks and Structurals (P.) Ltd. v. Deputy Commissioner (GST) (Appeals), Tirunelveli [2025] 178 taxmann.com 519 (Madras). The Madras High Court held that mere uploading of an order on the GST portal does not constitute “communication” of the order under Section 107 of the CGST/TNGST Act.Accordingly, the limitation period for filing an appeal starts only from the date the order is actually communicated or served to the assessee, not from the date it is uploaded online.The Court directed the department to properly communicate the order to the petitioner, after which the time limit for appeal would begin.

Legal Reasoning

Under Section 107(1) of the Central Goods and Services Tax Act, 2017, an appeal must be filed within three months from the date on which the decision or order is communicated to the aggrieved person.

The deliberate use of the term “communicated” by the legislature signifies that the period of limitation begins only when the order is actually served or brought to the knowledge of theassessee.

Simply uploading the order on the GST portal does not fulfill this requirement, as it may not ensure that the assessee is aware of the order.

This interpretation aligns with the principles of natural justice, ensuring that taxpayers are given a fair opportunity to exercise their right to appeal.