Section 107 of the CGST Act, 2017 – Appeal — Limitation period- Appeal filed Electronically - The Petitioner sought quashing the appeal order dated 19.2.2022. The counsel for the petitioner submitted that aggrieved by the order dated 02.02.2019, the petitioner preferred an appeal electronically on 30.03.2019 within the prescribed period as provided under Section 107  and intimated the respondent Appellate Authority about the same vide letter dated 12.10.2021. The Appellate Authority dismissed the appeal on the ground that the appeal was barred by limitation. Moreover, the Authority has passed the impugned order without providing any opportunity to the petitioner. The court observed that the petitioner preferred an appeal on 30.03.2019 itself. The order impugned has been passed without considering or appreciating the said aspects and by proceeding on the erroneous premise that the appeal was filed by the petitioner beyond the period of limitation which is factually incorrect and particularly when neither sufficient nor reasonable opportunity was provided by the Appellate Authority which is violative of principles of natural justice.

Held that:- The Hon’ble High Court set aside the impugned order dated 19.02.2022 and remitted the matter back to the respondent Appellate Authority for reconsideration afresh in accordance with law, excluding the aspect of limitation in preferring the appeal by the petitioner.