Section 107 of the CGST Act, 2017 – Appeal- Time Period -–-  The petitioner preferred an appeal before the competent authority after a delay of 27 days. The Appellate Authority rejected the appeal only on the ground that the same is barred by limitation. The advocate for the petitioner relied upon a decision in  Suraj Mangar versus Assistant Commissioner of West Bengal State Tax, Cooch Behar Charge, Jalpaiguri, dated 9th January, 2023. The court observed that in view of submissions, the Appellate Authority is directed to accept the Memorandum of Appeal and decide the appeal on merits within six weeks.

Held that:- The Hon’ble High Court accordingly disposed the petition.