Section 107 of the CGST Act, 2017 – Appeal —Condonation - The petitioner prayed for quashing the impugned order in Appeal dated 06.10.2022 and condone the delay in filing the appeal; set aside the order dated 15.03.2022 and restore GST registration of the Petitioner. The petitioner submitted that due to the untimely demise of his Auditor, he could not make GST payments on time leading to the SCN dated 24.02.2022, which was not received by him, since his e-mail account has spam filter, due to which, the petitioner was not aware of the SCN and accordingly could not submit his reply. The court observed that the Respondent Appellate Authority does not have power to condone the delay the under Section 107, it is open for this Court to condone the delay by exercising its powers under Article 226 of the Constitution of India. The explanation offered by the petitioner in not making GST payment, filing returns and preferring an appeal deserves to be accepted.

Held that:- The Hon’ble High Court set aside the impugned orders and directed the 2nd respondent to restore the GST registration of the petitioner, subject to payment of all dues by the petitioner.