Order passed by the respondent, is set aside and the appeal restored to the board of the third respondent for reconsideration in the light of the observations
Section 107 of the CGST Act, 2017—Appeal –Time Period for Filing Appeal-- The petitioner challenged an assessment order dated 10.12.2018 under Sections 62, 50 and 73 and subsequent appeal order dated 02.12.2019. The Appellate Authority has rejected the petitioner’s appeal on the ground that it is belated by four months. The counsel for the petitioner submitted that he is not served with physical copy of the order dated 10.12.2018 until 28.05.2019 and he came to know about the order dated 10.12.2018 when its banker informed him. He has bonafide paid a part of the demand on 5.2.2019.The date of communication of the order is 28.05.2019 and the appeal filed is within time. The court observed that the Appellate Authority has not considered that the petitioner was not aware of the order dated 10.12.2018 until his banker informed him.
Held that:- The Hon’ble High Court allowed the petition in part and set aside the order dated 2.12.2019 and the restored the appeal to the appellate authority for reconsideration. The petitioner shall appear before the authority on 4.1.2021.