Section 107 of the CGST Act, 2017 – Appeal –- The intra-court appeal has been filed against the Order dated June 24, 2021 passed by the Single Judge of this court whereby the petition filed by the appellants was dismissed. The appellant submitted that the appeal filed against the rejection of their refund claim has been dismissed as time barred. Hardcopy of the order was supplied to the appellants by the concerned officer on August 3, 2019 and after waiting for some time for the order to be uploaded on the website, the appeal was filed in hard copy, which was dismissed as time barred. The counsel for the State submitted that on account of technical defect on the website and the order impugned having not been uploaded on the website, as a result of which the appellants were unable to file the appeal online, the hard copy of the appeal filed by the appellants shall be considered to have been filed within limitation.

Held that:- The Hon’ble High Court directed the appellate authority to decide appeal filed by the appellant against the order of rejection of the refund application on merits after affording due opportunity of hearing.