Section 107 of the CGST Act, 2017 – Appeal –Limitation Period ––- The petitioner challenged the impugned order dated 12.11.2021 in Appeal. The petitioner's registration was cancelled by order dated 22.08.2019 by the concerned authority, against which, the petitioner filed an Appeal. The petitioner was required to file an appeal either before 21.11.2019 i.e. the limitation period or even before 21.12.2019 ie., within the one month condonable period. Instead, he filed the appeal only on 25.08.2021 almost nearly after two years. The petitioner submitted that due to COVID-19 pandemic he could not file an appeal and his belated filing of appeal is saved by the order passed by the Hon'ble Supreme Court in the suo-motu proceedings. The court observed that there was no pandemic in this country on the date the three months limitation period as well as the one month condonable period was over. If at all the pandamic struck sometime in March 2020. Therefore, it cannot be stretched upon to make it retrospectively from November or December 2019.

Held that:- The Hon’ble High Court dismissed the petition.