Section 107 of the CGST Act, 2017 — Appeal – Limitation Period - The applicant challenged the order dated 16.07.2021 passed by the Appellate Authority, whereby the said authority has dismissed the appeal, on the ground as time barred. The court observed that the registration cancellation order dated 17.9.2019 was passed ex-parte. The physical copy of the order dated 17.9.2019 was never served. The period of limitation to institute appeal etc., stood suspended by various orders passed by the Supreme Court as also this Court. Thus the period of limitation from 15.3.2020 to 14.3.2021 stood suspended. As per Government order, the service of the orders would be deemed to have been made on 31.8.2020.The petition deserves to be allowed as the limitation to file first appeal under Section 107 , was three months with delay condonable for a period of one month. Once the order dated 17.9.2019 is taken to have been served on the petitioner on 31.8.2020, then in view of the suspension of limitation from 15.3.2020 to 14.3.2021 the limitation to file the appeal would start running from 15.3.2021. In that case, the appeal having been filed on 19.3.2021, the same was wholly within time.

Held that:- The Hon’ble High Court set aside the impugned order dated 16.07.2021 passed by the appeal authority. Further, remitted the matter to the appeal authority to proceed to hear and decide the appeal, on merits, treating the same to have been filed within time.