The petitioner challenged an adjudication order imposing tax and penalty on the ground that it was barred by limitation. The factual matrix revealed that the show cause notice was issued invoking extended limitation, and though the order was signed within time, it was uploaded on the GST portal after expiry of the statutory period.

The Court held that for the purposes of limitation, the date on which the order is uploaded and communicated to the assessee is relevant. Mere signing of the order within limitation does not save it if it is not issued or uploaded within the prescribed period. Since the order was uploaded beyond limitation, it was held to be time-barred and set aside.