Decided 5 October 2026. In a reportable judgment, a Division Bench of the Rajasthan High Court led by the Chief Justice has held that the three-month limit for filing a GST appeal under section 107(1) starts only when the order is communicated to the taxpayer. Merely uploading the order on the GST portal is not communication, so the appeal dismissed as time-barred by more than eight months was restored.
Case at a glance
| Case | M/s Manoj Spares and Service Center v. State of Rajasthan & Ors. |
| Forum | Rajasthan High Court, Jodhpur (Chief Justice Sanjay K. Agrawal and Justice Vinit Kumar Mathur) |
| Case No. | D.B. Civil Writ Petition No. 18521 of 2026 (Reportable) |
| Date of judgment | 5 October 2026 |
| Key provisions | Sections 107(1) and 169 CGST Act |
| Result | Appellate order set aside; delay condoned; appeal to be heard on merits |
Facts of the case
The petitioner's GST registration was cancelled by order dated 26.03.2025 for non-filing of returns, with retrospective effect from 06.11.2024. The order was only uploaded on the portal.
On learning of it, the petitioner paid all dues on 10.04.2026 and filed an appeal on 19.04.2026. The appellate authority dismissed it on 12.05.2026 as barred by 8 months and 23 days.
Issue before the High Court
Does the limitation for a GST appeal start from the date an order is uploaded on the portal, or from actual communication to the taxpayer?
What the High Court held
- Section 107(1) allows three months 'from the date on which such decision or order is communicated', with one further month for sufficient cause; section 5 of the Limitation Act does not apply (Singh Enterprises).
- Because the time limit is strict, the requirement of communication must also be strictly followed. Following Saral Wire Craft (Supreme Court), service must be meaningful so that the person can act on it.
- Rules cannot curtail the statute; mere upload on the portal does not amount to communication under section 107(1). Limitation never started.
- The appellate order was set aside, the delay condoned and the appeal remanded for decision on merits.
Practical takeaways for taxpayers
- If your appeal was rejected as time-barred where the order was only uploaded on the portal, this reportable judgment is strong support.
- Even so, check the portal regularly; other High Courts treat portal upload as valid service.
- Pay admitted dues and file the appeal promptly once you learn of the order, as the petitioner did.
Frequently asked questions
When does the time to file a GST appeal start?
From the date the order is communicated. The Rajasthan High Court held that mere portal upload is not communication.
Can the appellate authority condone delay beyond four months?
No, but the High Court can, under Article 226, as it did here.
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This summary is based on the order of the Rajasthan High Court (Jodhpur) in D.B. Civil Writ Petition No. 18521 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.