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 Continue Reading