Section 107 of the CGST Act, 2017 – Appeal- Time period –- The Petitioner challenged an order dated February 03, 2022 regarding cancellation of GST registration. The Appellate Authority rejected the said appeal by the impugned order dated August 30, 2022 on the ground of delay in submission of the said appeal. The court observed that the appeal against the aforesaid order was filed on June 08, 2022 without any prayer for extension of time to file the said appeal. The Appellate Authority since has the power to extend the time to file an appeal, the petitioners, for the ends of justice, are entitled to get an opportunity to pray for such extension.

Held that:- The Hon’ble High Court set aside the order of the Appellate Authority and directed that the petitioners are at liberty to apply before the Appellate Authority for extension of time to file an appeal and if such an application is made, the Appellate Authority shall consider the same in accordance with law.