Section 107 of the CGST Act, 2017 – Appeal – Limitation Period -–-The petitioner prayed for quashing the impugned order dated 22.08.2019 and consequential order by the first respondent dated 15.12.2021 in Appeal. It is alleged that the petitioner has not filed the return consecutively for six months, the registration of the petitioner was cancelled by order dated 22.08.2019. Against which, the petitioner preferred an appeal under Section 107 of the Act, which was rejected through the impugned order dated 15.12.2021 on the sole ground of the limitation period of three months. The counsel for the petitioner placed its reliance on the judgment in the matter of Tvl.Suguna Cutpiece Center Vs. The Appellate Deputy Commissioner (ST) (GST) and another dated 31.01.2022. The court relying on the said decision observed that the petitioner also can be relegated to approach the Appellate Authority by filing an appeal with a petition as per the conditions imposed in para 229 of the order referred to above.

Held that:- The Hon’ble High Court quashed the impugned orders and remitted the matter back to the respondents, where, the appeal shall be entertained and considered on merits, taking into account the conditions imposed or observations made by the learned Judge in the said order in para 229 of the judgment referred to above.