Section 107 of the CGST Act, 2017-----Appeal  ––- The petitioner challenged the impugned order dated 13.12.2021, whereby, the appeal filed was dismissed for beyond the period prescribed under Section 107 of the Act. The court observed that on 31.01.2022, a batch of writ petitions in W.P.No.14241 of 2020, relating to the same issue were disposed by this Court subject to certain conditions.

Held that:- The Hon’ble High Court under similar circumstances granted same relief to the petitioner.