Section 107 of the CGST Act, 2017— Appeal   —Time Period -- The petitioner challenged the order dated 11.08.2022. The court observed that an appeal ought to have been filed under Section 107 within a period of 120 days (90 + an extended period of 30 days) within which condonation may have been sought. As on date the delay is one week shy of four months. The petitioner is a small trader, and an explanation of some nature has been set out in the affidavit.

Held that:- The Hon’ble High Court directed the petitioner to approach the appellate authority, within a period of one week. It shall be entertained without reference to limitation but ensuring compliance with all other requirements including pre-deposit.