Section 107 of the CGST Act, 2017 – Appeal – Limitation period -- The petitioner prayed for quashing the order in Appeal dated 30.7.2021 for the tax period October, 2018 and November, 2018 as illegal, arbitrary, unjustified and contrary to law; or set-aside the order in original dated 15.11.2019 contrary to the circular and to Section 75(6) & 75(7). The respondent issued SCN for interest on delayed payment of GST. An order was served upon, which was challenged before the Appellate Authority and same was rejected on 30.7.2021 on the ground that it was filed beyond the period of limitation. The petitioner counsel submitted that the summary of the order was uploaded by the adjudicating authority only on 18.11.2021 and as such, the period of limitation for filing an appeal has to be reckoned from the said date. The court observed that there is nothing on record to show that any notification was issued prescribing any other mode by which an appeal could be filed. Therefore, the argument of the counsel for the petitioner that the time period for filing appeal would start only when the order is uploaded in GST portal cannot be brushed aside. Therefore, it is held that filing of appeal by the petitioner on 03.12.2020 is within the period of limitation.

Held that:- The Hon’ble High Court quashed the order dated 30.7.2021 and remanded the matter back to respondent for adjudicating the dispute on merits in accordance with law.