Decided 12 October 2026. The Bombay High Court has revived a GST appeal that was dismissed as time-barred, because the adjudication order had been uploaded under the 'Additional Notices and Orders' tab of the portal instead of 'View Notices and Orders'. Limitation under section 107(1) runs from communication, which means actual or constructive knowledge, not mere placement on a little-used tab.
Case at a glance
| Case | Elster Metering Pvt. Ltd. v. State of Maharashtra & Ors. |
| Forum | Bombay High Court (Justice M.S. Karnik and Justice Sandesh D. Patil) |
| Case No. | Writ Petition No. 12273 of 2026 |
| Date of order | 12 October 2026 |
| Impugned | Section 73(9) order dated 29.08.2024; appellate order dated 24.04.2025 |
| Result | Appellate order quashed; delay condoned; appeal to be heard on merits |
Facts of the case
A section 73(9) order dated 29.08.2024 was passed without a hearing under section 75(4) and rejected the reply in one line for want of documents, even though the reply listed its enclosures.
The order was uploaded under the 'Additional Notices and Orders' tab. The petitioner filed an appeal on 25.02.2025 with an application to condone delay. The appellate authority dismissed it as time-barred on 24.04.2025 without discussing the reasons for delay.
Issue before the High Court
Is an order placed under the 'Additional Notices and Orders' tab communicated for the purpose of section 107(1)?
What the High Court held
- Communication under section 107(1) means imparting sufficient knowledge so the person can act, as held in Harikisan, Raja Harish Chandra Raj Singh and M.M. Rubber.
- Following T.S. Lines India (Bombay High Court), orders must be placed under 'View Notices and Orders'; a taxpayer cannot be faulted for missing one under 'Additional Notices and Orders'.
- The appellate authority wrongly equated filing returns on the portal with knowledge of the order, and gave no reasons on the cause shown for delay.
- Under Tecnimont (Supreme Court), the High Court's power under Article 226 is not limited by the appellate authority's lack of power to condone. The delay was condoned and the appeal revived for a reasoned decision after hearing.
Practical takeaways for taxpayers
- Check both 'View Notices and Orders' and 'Additional Notices and Orders' on the GST portal regularly.
- If your appeal was dismissed as time-barred where the order was in the additional tab, seek revival through a writ.
- Always file a condonation application with specific reasons and supporting dates.
Frequently asked questions
Is an order in the 'Additional Notices and Orders' tab validly communicated?
The Bombay High Court held it is not, for computing limitation under section 107(1).
Can the High Court condone delay beyond the four months allowed in section 107?
Yes. Following Tecnimont, the High Court can do so under Article 226.
Facing a similar GST dispute?
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This summary is based on the order of the Bombay High Court in Writ Petition No. 12273 of 2026. It is general information, not legal advice; the outcome of any case depends on its own facts and the full text of the order.