Section 107 of the CGST Act, 2017— Appeal – Limitation Period qua Covid-19  – The petitioner challenged order in Appeal dated 26.08.2022, whereby appeal was rejected as time barred. The original order was dated 29.03.2021. Three months prescribed period and one month condonable period vide Section 107. Covid-19 period is from 15.03.2020 to 28.02.2022. The counsel for the petitioner submitted that the appeal was preferred on 30.05.2022. This is one day beyond the extended period. The Revenue counsel submitted that 90 days from 01.03.2022 falls on a Sunday i.e., 29.05.2022 but this 90 days period is akin to condonable period and not prescribed period and therefore next working day filing does not save the day for petitioner. The court observed that when the last day of the prescribed period falls on a public holiday for the Court or Adjudicating Authority, the act can be done on the next day but when the condonable period falls on a public holiday, the same principle will not apply. The court relied the judgment in Eagle-Omega case [General Manager Southern Railway and another Vs. Eagle-Omega and KR and Co. and further observed that Hon'ble Supreme Court has made it clear that what was extended by their order was only the period of limitation and not the period upto which the delay can be condoned.

Held that:- The Hon’ble High Court dismissed the petition.