Section 107 of the CGST Act, 2017 – Appeal —Condonation - The petitioner prayed for quashing the impugned order in appeal dated 02.03.2021, whereby the appeal was dismissed as barred by limitation. The petitioner contended that the inability and omission on the part of the petitioner to prefer the appeal within the prescribed period was due to bonafide reasons, unavoidable circumstances and sufficient cause. The court observed that the petitioner had made out valid and sufficient ground/cause to condone the delay. Though Respondent Appellate Authority does not have power to condone the delay beyond the extended/condonable period of 30 days after expiry of the initial period of 60 days, they , deem it just and appropriate to condone the delay.

Held that:- The Hon’ble High Court quashed the impugned order and directed  the petitioner depositing a sum of Rs.10,000/- to the Advocates Welfare Fund, Bengaluru, within a period of eight weeks. The matter is remitted back to respondent No.1 for re-consideration afresh in accordance with law.