Section 107 of the CGST Act, 2017 — Appeal —-- The petitioner challenged Appeal order dated 29th July, 2021, whereby the appeal preferred by the Petitioner has been rejected on the ground that the appeal was presented beyond the statutory period prescribed under Section 107(1) of the Act. The counsel for the Petitioner submitted that since the last date for filing of appeal fell on 4th April, 2020, vide order of the Hon’ble Supreme Court of India which specifically indicated that for computation of limitation for institution of proceedings the period from 15th March, 2020 to 2nd October, 2021 would stand excluded, the order of the Appellate Authority rejecting the appeal cannot be held to be sustained. The court observed that as the petitioner has received the order of cancellation of registration on 5th December, 2019, the last date for filing of appeal was 4th April, 2020 but the appeal being filed on 13th April, 2021, the appeal should have been treated as filed within the period of limitation in view of Category-III specified in the Order dated 23.09.2021 of the Hon’ble Apex Court.

Held that:- The Hon’ble High Court set aside the impugned Appellate Order dated 29th July, 2021 and restored the appeal to file. The Appellate Authority may proceed with the appeal for hearing after giving opportunity of hearing to the Petitioner in accordance with law and decide the case on merits.