Section 107 of the CGST Act, 2017— Appeal —-- The petitioner challenged orders of assessment as well as Appeal order dated 26.02.2020, holding the appeals filed are non-maintainable and filed beyond the period of limitation. The counsel for the petitioner submitted that the authorized representative of the petitioner who was dealing with tax matters was, diagnosed with hepatitis and sought an adjournment. The court observed that the date of service of the orders was 29.10.2019, the appeals have been filed within time and the rejection of appeals as non-maintainable is erroneous. The orders of assessment suffer from violation of principles of natural justice.

Held that:- The Hon’ble High Court set aside the orders and remanded the assessments to the file of the Assessing Authority to be re-done, de novo.