The Department must establish that notice is indeed sent to the registered e-mail and uploaded on the web portal.
Section 107 of the CGST Act, 2017—Appeal –Time Period for Filing Appeal-- The petitioner challenged the best judgment order and order dated 6.3.2020 passed by the Appellate Authority dismissing the appeals on the ground that appeal is filed beyond even the condonable period holding that the copy of the best Judgment order is served on the petitioner’s registered e-mail on 10.05.2019 and in person on 14.05.2019. The petitioner counsel quoting Section 169 submitted that Department must establish that notice is indeed sent to the registered e-mail and uploaded on the web portal. Further submitted that a physical copy of the order has not been served either on the Directors of the Company or its authorized representative. The date of service of order dated 10.05.2019 is 7.11.2019. The respondent submitted that the authorities have ensured that a copy of the order dated 14.05.2019 is served physically under a written acknowledgement dated 14.05.2019 and therefore the time for filing the appeal is from 14.05.2019 and not from 7.11.2019. The petitioner submitted that the service of the order on 14.05.2019 is on a site supervisor. This service cannot be relied upon to impute knowledge for the purposes of reckoning the time of limitation. The court observed that the appellate authority has not considered the circumstances relied upon by the petitioner to justify that the date of communication of the order as 07.11.2019.
Held that:- The Hon’ble High Court set aside order dated 6.3.2020. Further directed the petitioner to appear before the Appellate Authority without any further notice on 14.12.2020.