Section 107 of the CGST Act, 2017 — Appeal — Limitation Period - The petitioner challenged the orders Order dated 31.12.2020 passed by the Appellate Authority against the Order dated 06.03.2020 passed under Section 74(9) of the Act. The counsel for the petitioner submitted that the Appellate Authority on limitation period.  He placed reliance on the Apex court decision on extension of Limitation. The court observed that in view the Judgments, amendments to the statute and executive instruction/clarification, the delay caused should have been condoned by the Appellate Authority. The petitioner is entitled to avail the benefit of the Judgment in [Cognizance for Extension of Limitation, In re, (2020) 19 SCC 10 : 2020 SCC Online SC 343], 22 TAXLOK.COM 172 read with the terms of disposal of contained In re: Cognizance for Extension of Limitation, Suo Motu Writ Petition (Civil) No. 3/2020, (2021) 5 SCC 452 = (2021) 3 SCC (Civ) 40 = (2021) 2 SCC (Cri) 615 = (2021) 2 SCC (L&S) 50, 34 TAXLOK.COM 011. .

Held that:- The Hon’ble High Court allowed the writ petition and set aside the Order dated 31.12.2020 passed by the Appellate Authority. Further directed the Appellate Authority to restore the First Appeal to file and adjudicate the issues on merits by adhering to the principles of natural justice in accordance with law.