Section 107 of the CGST Act, 2017 — Appeal —–The petitioner challenged the order dated 23.12.2021 passed by the Appellate Authority, whereby the appeal of the petitioner filed against the order dated 26.11.2018 regarding cancellation of its registration has been dismissed, on the grounds of limitation. The petitioner submitted that in terms of the Removal of Difficulties order dated 25.6.2020, the date of service of the order shall be considered as 31.8.2020 and limitation shall start from the aforesaid date. Subsequently, the period of limitation to institute the appeal stood suspended by various orders passed by the Supreme Court and the limitation started to run from 1.3.2022. The Standing Counsel does not dispute the fact that the issue involved in the present case is squarely covered by the judgment of this Court dated 24.2.2022 passed in M/S J.K. Infratech vs. Additional Commissioner & Anr. The court observed that in view of the Removal of Difficulties order dated 25.6.2020, the order dated 26.11.2018 would be deemed to have been served on the petitioner on 31.8.2020. The limitation for filing the appeal stood suspended through different orders of the Supreme Court till 28.2.2022. Therefore, the appeal filed by the petitioner cannot be held to be time barred as the same was filed on 1.12.2021.

Held that:- The Hon’ble High Court quashed the impugned order dated 23.12.2021 and remitted the matter back to the appellate authority to hear and decide the appeal filed by the petitioner on merits treating the same to have been filed within time.