Section 107 of the CGST Act, 2017—Appeal -- The Petitioner submitted that the period of limitation to file first appeal under Section 107 of the Act is three months and the period for which the delay may be condoned is thirty days from the expiry of normal period of limitation. No application for condonation of delay may have been entertained by the appellate authority beyond a period of thirty days from the date of expiry of normal period of limitation (three months). There is no error in the order of the appellate authority dismissing the appeal as time barred. The petitioner then submitted that if the remedy of appeal is held to be non-existent, still jurisdiction of the writ Court against the original order dated 03.12.2018 may not be ousted.

Held that:-The Hon’ble High Court issued notice to the Respondent, in the meanwhile, subject to the petitioner depositing 50% of the disputed amount of tax and furnishing security for the balance amount of disputed tax in the shape of other than cash and bank guarantee within a period of one month from that day, further recovery proceedings initiated against the petitioner shall remain stayed. — Shanti Eat Udyog Surir Kala Tehsil Mant District Mathura Vs. State of U.P. And 3 Others [2019] 8 TAXLOK.COM 029 (Allahabad)