The Hon’ble Orissa High Court in M/s. Sri Balaji Metallics Private Limited v. Commissioner of CT & GST, Cuttack and Others [W.P.(C) No. 7208 of 2025 dated March 12, 2026] dismissed the writ petition filed against the rejection of a time-barred appeal, thereby holding that where the Assessee itself declared in Form GST APL-01 that the Order-in-Original was communicated to it on the very date of its passing, such declaration constitutes deemed communication of the order triggering the period of limitation under Section 107(1) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”), and once the appeal is filed beyond the maximum condonable period prescribed under Section 107(4) of the CGST Act, the Appellate Authority is denuded of jurisdiction to condone any further delay.
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