Section 107 of the CGST Act, 2017--- Appeal—Limitation period - The petitioner challenged the appellate order dated 28.06.2021 and the order cancelling the registration of the petitioners on the ground that the limitation period stood extended by various orders passed by the Supreme Court. The court observed that extension of limitation applied even to the condonable period, and not just to the prescribed period of limitation under Section 107 . The court further observed that Section 169 of the Act, does not suggest that the orders need not be signed. At the least, the respondents should have appended digital signatures on the SCN.

Held that:- The Hon’ble High Court set aside the impugned Order-in-Appeal dated 28.06.2021 and restored the appeal preferred by the petitioners.