Section 107 of the CGST Act, 2017 — Appeal – Limitation Period - The petitioner challenged the Appeal order, whereby the appeal was rejected on the ground of limitation. The petitioner counsel submitted that the orders were communicated to the petitioner only on 18.01.2020 and the petitioner filed the appeals on 17.02.2020, within the prescribed time. The Government Pleader submitted that the orders were uploaded on the portal on 29.08.2019. The court observed that the demand in this case in Form DRC- 07 was uploaded only on 12.12.2019 and if this date is taken as a relevant date for ascertaining the period of limitation, the appeals filed on 17.02.2020 were within the period of limitation.

Held that:- The Hon’ble High Court directed that the appeals shall be heard and decided on merits. The orders rejecting the appeals filed by the petitioner will stand set aside.