Section 107 of the CGST Act, 2017 — Appeal – Limitation Period – The appeal has been filed against an order dated 27.10.2020 passed by the learned Single Judge dismissing the writ petition. The appellant had filed TRAN-1 to claim input credit of Rs.30,74,436/-. However, the Adjudicating Authority by an order dated 26.06.2019 had disallowed the CGST input credit of Rs.25,33,950/-. Further, the appeal was rejected by an order dated 20.12.2019 on the ground of the same being barred by limitation. The learned Single Judge held that in terms of Sections 107 (1) and 107 (4), the Appellate Authority has no power to entertain an appeal beyond the period of one month as stipulated in Section 107 (4). The counsel for the appellant submitted that delay that had occasioned was on account of the fact that the Chartered Accountant, who was authorised by the appellant to prefer an appeal, had suffered serious ailment. The court observed that in respect of an appeal to the High Court, the Legislature has not provided any specific time limit for entertainment of an appeal after expiry of the period of limitation if it is satisfied that there was sufficient cause for not filing the same within the period of limitation. In respect of an appeal under Section 107(1) of the Act, it is provided that the appeal may be filed within three months from the date on which the decision or order is communicated to such person. Section 107(4) of CGST Act lays down that on sufficient cause being shown, the Appellate Authority may allow the appeal to be presented within a further period of one month. The legislative intent was not to apply the Limitation Act in the proceedings to be taken under the CGST Act

Held that:- The Hon’ble High Court dismissed the appeal.