Facts of the Case

The petitioner, M/s Vista Homes, was aggrieved by an order-in-appeal dated 29.09.2025 dismissing its appeal against an order-in-original dated 01.07.2024 (with summary in DRC-07 dated 03.07.2024, pertaining to tax period 2019-20) as time-barred. The petitioner had filed the appeal on 05.10.2024, which, computed from the date of uploading of the summary order on the GST portal (03.07.2024), was beyond the three-month limitation period prescribed under Section 107 of the CGST Act, 2017. However, the petitioner did not file any application for condonation of delay, under the mistaken impression that the limitation period should instead run from the date it physically received the order-in-original through speed post, i.e., 07.07.2024. Proceeding on this misconception, the appeal was filed and heard on merits by the appellate authority, but was ultimately rejected solely on the ground of limitation. Aggrieved, the petitioner approached the High Court challenging the appellate order as illegal for having dismissed the appeal without an opportunity to seek condonation of the short delay.

Issues Involved

  1. Whether the limitation period for filing an appeal under Section 107 of the CGST Act should be computed from the date of uploading of the order on the GST portal or from the date of physical receipt of the order.
  2. Whether the appellate authority ought to have granted an opportunity to the petitioner to file an application for condonation of delay before dismissing the appeal as time-barred.

Petitioner's Arguments

  • The appeal was filed under the bona fide impression that limitation would run from the date of receipt of the physical order-in-original through speed post.
  • Since the delay was minimal and arose from a genuine misconception, an opportunity ought to have been granted to explain and seek condonation of the delay.

Respondent's Arguments

  • The Senior Standing Counsel for the Central Board of Indirect Taxes and Customs submitted that, computed from the date of uploading of the summary in DRC-07, the appeal was delayed by two days beyond the three-month limitation period.
  • Since no application for condonation of delay was filed by the petitioner, the appellate authority rightly dismissed the appeal as time-barred under Section 107(4) of the CGST Act.

Court Order / Findings

  • The Court held that the petitioner, under a misconception, did not file the condonation application along with the memo of appeal, computing the delay from the date of receipt of the order-in-original through speed post rather than the date of uploading on the portal.
  • Section 169 of the Act provides that service by uploading on the portal is valid service; hence, it was proper to allow the petitioner an opportunity to file an application for condonation of delay before the appellate authority.
  • The impugned order-in-appeal was set aside, and the matter was remitted to the appellate authority to reconsider the appeal on merits after the petitioner files the condonation application within two weeks.

Important Clarification

  • The Court clarified that the delay in this case, even computed correctly from the portal-upload date, was only marginally beyond the three-month period, and directed that the appeal be heard on merits if the delay is sufficiently explained.

Sections Involved

  • Section 107(4) of the CGST Act, 2017 — prescribes the period of three months plus a further condonable period for filing appeals before the appellate authority.
  • Section 169 of the CGST Act, 2017 — modes of service of orders, including validity of service by uploading on the common portal.

Decision – In Favour of

Petitioner. The impugned order-in-appeal dismissing the appeal as time-barred was set aside and the matter remitted for consideration of the condonation of delay application and disposal on merits.

Case Details

  • Court: High Court for the State of Telangana at Hyderabad
  • Case No.: Writ Petition No. 37318 of 2025
  • Coram: Not specified in the order (order passed by a Single Judge on the roster, name not legible in the certified copy)
  • Date of Order: 08.12.2025

Link to Download the Order

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