MEDHA SERVO DRIVES PRIVATE LIMITED v. UNION OF INDIA & ORS.

Introduction

This judgment of the Kerala High Court examines the statutory limitation for filing appeals under Section 107 of the CGST Act and the validity of service of orders through the GST Common Portal under Section 169. The Court held that once an adjudication order is uploaded on the GST portal, it constitutes valid service under the Act, and the taxpayer cannot seek condonation of delay merely by contending that no e-mail or SMS alert was received.

The Court further held that the statutory time limit prescribed under Section 107 is mandatory. Since the appeal had been filed nearly three years after the adjudication order, far beyond the maximum condonable period of three months plus one additional month, neither the appellate authority nor the High Court could enlarge the limitation period. The judgment reinforces that taxpayers are under a duty to remain vigilant and regularly monitor the GST portal.