Section 107 of the CGST Act, 2017 — Appeal —- Limitation Period - The petitioner challenged the order dated 7th October, 2021 passed by the Appellate Authority, whereby the appeal has been rejected on the ground that the appeal was presented beyond the statutory period prescribed under Section 107(1). The counsel for the Petitioner submitted that since the last date for filing of appeal fell on 20th March, 2020 and in view of the order of the Hon’ble Supreme Court, which specifically indicated that for computation of limitation, the period from 15th March, 2020 to 2nd October, 2021 would stand excluded. The Senior Standing Counsel has raised no serious objection. The court observed that the petitioner has received the Assessment Order on 21.11.2019, the last date for filing of appeal was 20th March, 2020 which fell within the condonable period of limitation.

Held that:- The Hon’ble High Court set aside the order and restored the appeal to file. The Appellate Authority to proceed with the appeal for hearing after giving opportunity hearing to the Petitioner-Company in accordance with law and decide the case on merits.