Section 107 of the CGST Act, 2017—Appeal –-Limitation period -- The petitioner filed four writ petitions challenging the rejection of his appeals on the ground of limitation. The petitioner filed refund claims for refund of unutilized ITC for the months of July, August, September and October, all of the year 2017. The petitioner submitted that order was never uploaded in the web portal of the respondents and hence, the petitioner could not file appeals in the electronic form. The said order was rather communicated to him only on 10.04.2019 and he preferred appeals in the physical form, The court observed that on the basis of receipt of a copy of the order on 10.04.2019, the petitioner preferred appeals manually only on 09.01.2020, with a delay of 184 days. The court further observed that the petitioner is entitled to have his appeals that were filed manually, to be treated as having been filed within time, in the light of the failure of the department to upload order in the web portal.

Held that:- The Hon’ble High Court set aside the orders passed by the 2nd respondent and directed that respondent to treat the appeals as filed within time and thereafter, to pass final orders in the appeals on merits.