Limitation 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

Last updated: 07 August 2026

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Quick Summary

The Allahabad High Court has ruled that the time limit for filing a GST appeal begins from the date an order is actually communicated to the assessee, not just when it's passed. If a taxpayer declares the date they received the order, the tax authorities must provide strong evidence to dispute this. If they fail to do so, the taxpayer's declared date will be used to calculate the appeal deadline.

Court :
Allahabad High Court

Brief :
The Hon'ble Allahabad High Court in Wilh Loesch India Pvt. Ltd. v. Deputy Commissioner and Another [Writ Tax No. 2765 of 2026 dated May 27, 2026] quashed the appellate order dismissing the appeal solely on the ground of limitation, without entering into the merits, and held that once the Assessee discloses the actual date of communication of the adjudication order, the onus shifts on the Revenue to rebut the same through cogent material, and in the absence thereof, the date of communication as declared by the dealer shall be treated as the date of actual communication and the limitation shall arise from such date.

Citation :
Writ Tax No. 2765 of 2026 dated May 27, 2026

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1 Year PLAN - Rs.~~1999~~

1799

(Excl. of GST ₹323)

2 Years PLAN - Rs.~~3499~~

3149

(Excl. of GST ₹566)

BEST VALUE

3 Years PLAN - Rs.~~4999~~

4499

(Excl. of GST ₹809)

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Attached File : 671907_6076_06_wilh_loesch_india_pvt_ltd.pdf

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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