Introduction
Taxpayers often face hurdles in filing appeals due to technical glitches. Recently, a tribunal held that delay in filing of appeal should be condoned when the impugned order remains unnoticed on the GST portal. Here’s a simple explainer for Indian businesses and tax professionals.
Background: What Happened?
- Taxpayer received an adverse order under GST.
- The order was uploaded on the GST portal but was not visible in the taxpayer’s account.
- No email or SMS alert was received.
- The taxpayer came to know only when recovery proceedings began.
- They filed an appeal but with a time delay.
Legal Stand: Why Delay Was Condoned
Courts and tribunals often rely on principles of natural justice. In this case:
- The CESTAT Chennai (or relevant bench) found that the taxpayer had no knowledge of the order.
- The department could not prove service of the order by other means.
- The tribunal applied Section 5 of the Limitation Act, condoning the delay.
- Reference: Similar stance in Shakti Bhog Foods Ltd. v. Union of India (SC).
Practical Tip: How to Avoid Such Issues
✅ Regularly check your ‘Orders/Notices’ tab on the GST portal.
✅ Update contact details to get alerts.
✅ Keep screenshots of account status.
✅ For critical notices, use the ‘View Additional Notices and Orders’ option.
Steps to Take If Order Goes Unnoticed
| Step | Action |
|---|---|
| 1 | Log complaints on GST Helpdesk (gst.gov.in) |
| 2 | Write to your jurisdictional GST officer |
| 3 | File a condonation request with your appeal |
| 4 | Attach portal logs & screenshots as evidence |
Expert View: Advocate’s Insight
“Courts favour genuine taxpayers who show diligence. Always maintain a paper trail and act promptly. Technical glitches can be defended but only with clear records.”
— Tax Law Expert, Efiletax Panel
Related Case Laws & Circulars
- Shakti Bhog Foods Ltd. v. UOI [(2020) 19 GSTL 353 (SC)]
- CBIC Instruction No. 1080/09/2021-CX dated 12.08.2021 on digital communication.
FAQ: Delay in GST Appeal Filing
Q1. What if I miss the appeal deadline due to portal error?
A1. File appeal with a condonation request and evidence. Courts usually condone genuine delays.
Q2. What documents strengthen my condonation plea?
A2. Portal screenshots, email logs, complaint tickets, officer correspondence.
Q3. Can I claim refund if demand is recovered before appeal?
A3. Yes, if the appeal is allowed, you can claim refund with interest.
Conclusion
When technical glitches hinder compliance, courts protect taxpayers’ rights. Always stay vigilant and document everything.
👉 Need help with GST appeals? Contact Efiletax for expert filing assistance.
Summary
Delay in filing of appeal condoned when GST order was unnoticed on portal. Tribunal cited natural justice and Limitation Act. Taxpayers should check accounts regularly, save screenshots, and act fast to avoid recovery issues.