GST
Order served on the portal but email missed
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Facts
Sec 169 treats making an order available on the common portal as a valid mode of service. So the date of upload is usually taken as the date of communication, even if no email was seen.
Provisions and law
- Sec 169, CGST Act 2017Modes of service of notices and orders, including the common portal
- Sec 107(1), CGST Act 2017Appeal to the Appellate Authority within three months of the order
Analysis
If more than three months have passed, file with a condonation request within the extra month if possible, explaining why you did not see it. Courts have sometimes taken a lenient view where only the portal was used and the order sat in a less visible tab, but do not count on it. Check the portal weekly to avoid this.
Conclusion
- Find the upload date of the order
- Compute the appeal time from that date
- If late, file with a condonation application quickly
- Set a weekly portal check for notices and orders
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