Section 107 of the CGST Act, 2017 — Appeal  —Limitation Period –The petitioner challenged the order dated 31.03.2022 passed by the appellate authority whereby the said authority rejected the appeal against the order dated 17.09.2021, cancelling the petitioner's registration. The appeal was dismissed as time barred. The counsel for the petitioner stated that even if the date of the order cancelling the petitioner's registration is taken to be 11.09.2019 still the first appeal filed by the petitioner on 18.09.2021 was well within time. The court observed that the reason for relaxation of limitation being generic and external to the nature of remedies available under the Act - whether by way of revocation application or by way of appeal and, the relaxation of limitation being founded on defect or difficulty in service of order to be impugned in such proceedings, that relaxation of limitation would apply to both remedies. Later, relaxation was also granted for mixed reasons including COVID circumstances. Thus, the appellate authority has clearly erred in rejecting the appeal as time barred.

Held that:- The Hon’ble High Court set aside the order dated 31.03.2022 and remitted the matter to the Appellate authority to pass a fresh order strictly in accordance with law, treating the appeal filed by the petitioner to be within limitation.