Section 107 of the CGST Act, 2017 – Appeal –- The petitioner challenged the impugned order dated 20.07.2021 issued under Section 74 of the Act. The counsel for the petitioner submitted that the appeal preferred was dismissed on the ground that the certified copy of the impugned order challenged therein was not filed in time in accordance with Rule 108 (3). He relied on the decision passed by the Hon’ble Apex Court in re: Cognizance for Extension of Limitation, whereby, the period from 15.03.2020 to 02.10.2021 was excluded in computing periods of limitation The court observed that in view of the order passed by the Hon’ble Apex Court, the petitioner is entitled to get the benefit of the same as the relevant period is covered by the time period referred to in the order passed by the Hon’ble Court.

Held that:- The Hon’ble High Court set aside the impugned orders, condone the delay in filing the certified copy and direct the respondents to consider the appeal preferred by the petitioner afresh on merits.