Section 107 of the CGST Act, 2017 – Appeal – Time Period –- The Petitioner challenged an order dated 29.08.2022 of the Appellate Authority, whereby, the appeal was rejected on the ground of delay in submission of Appeal. The court observed that there has been a delay of 36 days after three months + one month. The petitioner, through learned counsel, claims to have been ignorant of the statutory time period framed under the Act.

Held that:- The Hon’ble High Court directed the Appellate Authority to allow admission of the appeal on merits.