Section 107 of the CGST Act, 2017 – Appeal  –- The petitioner challenged the impugned order of the appellate authority dated 21st December, 2018 i.e. almost after more than 3½ years without any cogent explanation for inordinate delay. The court observed that though there is no specific period of limitation for filing the writ petition but it does not mean that the petitioner can approach Court whenever it likes The petitioner is not an ordinary individual lay person, it is a company. It must have engaged the professionals.  

Held that:- The Hon’ble High Court dismissed the petition in view of total lack of any explanation at all for this inordinate delay of more than 3½ years.