AdvertisementLimitation for filing GST appeal runs from the date of actual communication of the order as declared by the dealer unless rebutted by the Revenue through cogent material: Allahabad High CourtSummary: The Hon’ble Allahabad High Court in Wilh Loesch India Pvt. Ltd. v. Deputy Commissioner and Another quashed the appellate order that had dismissed the Petitioner’s appeal as barred by limitation without examining the merits or considering the Petitioner’s plea that the adjudication order was communicated only on November 09, 2025, upon initiation of recovery proceedings. The Petitioner acquired knowledge of the said order only on November 09, 2025, upon initiation of the recovery proceedings against it. Issue:Whether the limitation for filing an appeal under Section 107 of the CGST Act commences from the date of passing of the adjudication order or from the date of its actual communication, when the Assessee has specifically declared the date of communication and the Revenue has failed to rebut the same through cogent material? Held that, the Impugned Order dismissing the appeal as time-barred, without examining the issue of actual communication, cannot be sustained in the eyes of law and is hereby quashed.