Section 107 of the CGST Act, 2017  — Appeal –-- The petitioner’s vehicle and the goods were seized on 20.09.2019 on the ground of expiry mismatch of E-way bill with tax invoice. The petitioner’s appeal was dismissed by the appellate authority on the ground of delay. The counsel for the respondents submitted that the order was passed 30.09.2019 and appeal period ends on 30.01.2020. As per the order of the Supreme Court regarding exemptions start from 15.03.2020 till 28.02.2022 i.e. before starting of this exemption period their limitation was over. Even if one month was considered, then also the limitation was over. The court observed that the impugned order passed by the appellate authority do not disclose the reasons as to how the said appeal is barred by limitation. The respondent authority ought to have passed a speaking order by computing the limitation in the light of Section 107(4) of the Act.

Held that:- The Hon’ble High Court remanded the matter back for consideration.