Section 107 of the CGST Act, 2017 – Appeal – Limitation Period -- The petitioner challenged the Order-In-Appeal dated 29.11.2021, which was dismissed as having been filed after lapse of extended time limit of 1 month in terms of Section 107 (1) & (4) of the Act. The order of cancellation of Registration was challenged in appeal by the petitioner. The court observed that the Apex Court in Suo Motu Writ Petition (Civil) No. 3 of 2020 has directed extension of the period of limitation in all proceedings before Court / Tribunal upto 28.02.2022. Therefore, the appeal preferred by the petitioner during the period from 15.03.2020 till 28.02.2022 could not have been dismissed as time barred.

Held that:- The Hon’ble Court set aside the order in Appeal and remanded the matter to appellate authority to decide the appeal on its own merits.