The ruling in brief
Where tax demand order was merely uploaded on GST Common Portal without separate service or acknowledgement, such upload alone did not amount to valid service and did not trigger limitation for appeal, thus petitioner was permitted to file statutory appeal within four weeks and appeal could not be rejected as time-barred on basis of portal upload
Provisions considered
Section 107, read with section 169, of Central Goods and Services Tax Act, 2017/Delhi Goods and Services Tax Act, 2017
This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.