Tag Archives: Commissioner of DGST

Mere Upload Of Order On GST Portal Without Separate Service Does Not Trigger Appeal Limitation Period

By | October 1, 2026

Mere Upload Of Order On GST Portal Without Separate Service Does Not Trigger Appeal Limitation Period Issue Whether the limitation period for filing a statutory appeal under Section 107 of the CGST Act is triggered when an Order-in-Original is merely uploaded on the GST Common Portal without separate physical service or acknowledgement. Facts The Order-in-Original… Read More »