Section 107 of the CGST Act, 2017 — Appeal —–The petitioner prayed for quashing of the order dated 08.02.2021 by which the GST registration of the petitioner has been cancelled. The counsel for the petitioner contended that statutory time period for filing appeal has lapsed. He placed reliance on the order of Hon'ble the Apex Court in the case of Suo motu Writ Petition, whereby the Apex Court had extended the period of limitation in view of the COVID 19 pandemic. The court observed that the petitioner has a remedy of filing an appeal against the impugned order dated 08.02.2021. The delay in filing appeal is explained on the ground of COVID 19 pandemic.

Held that:- The Hon’ble High Court disposed the writ petition leaving it open to the petitioner to file an appeal within a period of two weeks. In case such an appeal is filed in accordance with rules then the appellate authority shall consider the appeal on merits.