Section 107 of the CGST Act, 2017 — Appeal –Limitation period —–The petitioner prayed for quashing the order dated 22.11.2021 passed by the Appeal Authority; the order dated 09.02.2018 passed under Section 129(3); and notice dated 07.12.2019 issued proposing to initiate proceedings under Section 130 of the Act. The petitioner submitted that his case is covered by an earlier Division Bench pronouncement of this Court in M/S Godrej & Boyce Manufacturing Co. Ltd. Vs. State of U.P. & Ors., 2018. The court relied on the judgment of the Supreme Court in M/S Kay Pan Fragrance Pvt. Ltd. The court observed that they cannot turn a blind eye to the harsh facts and their consequence. Accordingly, a query was put to the Standing Counsel, if the State would waive its objection as to limitation, in these circumstances, wherein he replied that the State would not raise any objection to limitation if the appeal/s is/are filed by aggrieved assessees, within reasonable time.

Held that:- The Hon’ble High Court set aside the appellate order dated 22.11.2021 and remitted the matter to the appellate authority to decide the appeal afresh, on merits without raising any objection as to limitation. That exercise may be completed, within a period of three months from today. It is further provided, the jurisdictional revenue authorities shall issue fresh notices to all remaining assessees affected by the order of Supreme Court and clearly communicate to them a gist of this order, giving them an opportunity to file an appeal, if any, within ninety days. Any appeal proposed to be filed by an aggrieved assessee may disclose the date of service of notice served in compliance of this order. The limitation to file the appeal be computed accordingly.