Section 107 of the CGST Act, 2017 – Appeal – Limitation Period -–-The petitioner prayed for quashing the impugned proceedings dated 26.09.2019 and quash the same, as the same is in violation of principles of natural justice and further to direct the respondent to follow the order passed by this Court in W.P.dated 31.01.2022. It is alleged that the petitioner has not filed the return consecutively for six months, the registration of the petitioner was cancelled by order dated 26.09.2019. The counsel for the petitioner submitted that, due to the Covid–19 situation of second and third wave, the appeal could not be filed before the Appellate Authority in time and in the meanwhile, the limitation prescribed under Section 107 of the Act was over. The court relied on the judgment in the matter of Tvl.Suguna Cutpiece Center Vs. The Appellate Deputy Commissioner (ST) (GST) and another dated 31.01.2022 and observed that in the said decision also the petitioner could not move the Appellate Authority in time, because of Covid-19 situation. The petitioner also can be relegated to approach the Appellate Authority by filing an appeal with a petition as per the conditions imposed in para 229 of the order referred to above.

Held that:- The Hon’ble High Court directed the petitioner to approach the Appellate Authority on the terms indicated in para 229 of the order, within two weeks, failing which, the order will not stand in the way in rejecting such appeal by the Appellate Authority on the ground of delay.