The Orissa High Court ruled that appeals must adhere to strict deadlines from the date an order is communicated, and any delay beyond the statutory limit cannot be excused. The case involved M/s. Sri Balaji Metallics Private Limited, which argued that it only became aware of an adverse GST order when its bank account was attached. The company contended that the limitation period for filing an appeal should start from the date of actual knowledge of the order, rather than the order date itself.
However, evidence from Form GST APL-01 indicated that the order had been communicated to the company on the same day it was issued. The appellate authority rejected the appeal as it was filed beyond the maximum condonable period, prompting a writ petition.
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The court emphasized that the limitation period for filing an appeal begins from the date the order is communicated, not from when the assessee claims to have knowledge of it. Once communication is acknowledged in official records, it is considered valid under the law. The GST law allows a limited window for condonation of delay, and authorities are not permitted to extend this period beyond the prescribed limit. As the appeal was filed outside this timeframe, the appellate authority's rejection was upheld, and the writ petition was dismissed.
Order Date - 12 March 2026
Parties: M/s. Sri Balaji Metallics Private Limited Vs Commissioner of CT & GST, Cuttack and others
Facts -
- M/s. Sri Balaji Metallics Private Limited, after receiving an adverse GST order, claimed it came to know about it only later when its bank account was attached.
- The Petitioner filed an appeal arguing that limitation should start from the actual date of knowledge, not the date of the order.
- However, records (Form GST APL-01) showed that the order had already been communicated earlier on the same day it was passed.
- Since the appeal was filed beyond the maximum condonable period, the appellate authority rejected it, leading to this writ petition.
Issue -
- Whether delay in filing a GST appeal can be condoned beyond the statutory outer limit when the assessee claims late knowledge of the order?
Order -
- Limitation for filing an appeal begins from the date of communication of the order, not from when the assessee claims knowledge.
- Once the assessee acknowledges communication in official records, it is deemed valid communication under law.
- The GST law provides only a limited condonation window, and authorities cannot extend it beyond the prescribed outer limit.
- Since the appeal was filed beyond this limit, the appellate authority rightly rejected it, and the writ petition was dismissed.
