Section 107 of the CGST Act, 2017 —– Appeal –Limitation Period - The petitioner challenged the appeal order dated 28.9.2022, whereby, the appeal was rejected as time barred. The respondent after assessment had ascertained the tax payable under Section 73(5) and raised a demand of Rs. 72,92,765/- and the order was issued. The Petitioner’s bank account was attached during pendency of filing appeal. The court relying the decision in the matter of Aggarwal Dyeing and Printing Works v. State of Gujarat observed that in this case, the period of delay was of 05 months and 22 days in presenting the appeal. The date of knowledge is 6.9.2022 and the bank attachment had been made on 6.9.2022. If his date of knowledge is taken into consideration, the delay deserves to be condoned.

Held that:- The Hon’ble High Court set aside the order dated 28.9.2022 and restored the appeal to the file. Let the First Appellate authority hear the appeal on merits in accordance with law.