Section 107 of the CGST Act, 2017 – Appeal -–- The intra-Court appeal is against the order dated 16.01.2023. The appellants had challenged the Appeal order rejecting the appeal as time barred. The appellant submitted that he was not aware of the notice for being uploaded in the portal, thereafter, the appellants applied for a copy of the order and preferred the appeal but by then the period of limitation for filing the appeal had expired. The court observed that the appeal should not be treated as time barred, when the appellants had responded to the first intimation dated 05.03.2021 and it was not considered and disposed of. Therefore, the issue as to whether the appellants did not notice the uploading of the Form GST DRC-01 dated 16.09.2021 from the portal or not has become an academic issue. The appeal should be decided on merits and in accordance with law.

Held that:- The Hon’ble High Court set aside the order and restored the appeal to the file of the appellate authority and to dispose of the appeal on merits in accordance with law.