Limitation Period of GST Appeal begins from Date of Communication of Order: Rajasthan HC

The Rajasthan HC clarified that the limitation period for filing a GST appeal commences from the date the order is communicated to the assessee. This interpretation impacts taxpayers’ timelines for legal remedy and ensures fair opportunity to challenge departmental orders. It also reinforces procedural transparency in GST litigation by focusing on effective notice rather than mere issuance date.