GST Appeal Limitation Calculated from Physical Dispatch of Order: Madras HC rules Appeal Well Within Period

The Madras High Court has delivered a crucial judgment clarifying that the limitation period for filing a GST appeal should be calculated from the date of physical dispatch of the order, not from the date it is passed. In the case before it, the court ruled that an appeal, which was dismissed by the appellate authority as time-barred, was actually well within the prescribed period. The court took into account the time taken for the order to be physically dispatched to the petitioner. This ruling is significant as it provides relief to taxpayers who may face delays in receiving physical copies of orders from the tax authorities. It ensures that the taxpayer's statutory right to appeal is not jeopardized due to administrative delays in communication. The judgment emphasizes that the time for filing an appeal begins only when the assessee is officially made aware of the order.