Extension of time limit for filing of appeal till 31.01.2021 without reference to period of limitation
Section 107 of the CGST Act, 2017- Appeal – Limitation Period – The petitioner challenged an order dated 03.12.2019 cancelling the registration of the petitioner. The petitioner has filed an appeal against the order before the Appellate Authority, who has dismissed the appeal vide order dated 16.11.2020 stating that the filing of appeal is belated by a period of eight months. The court observed that the period of limitation for filing of the first appeal, which is 90 days, expires in this case on 03.03.2020 and further period of 30 days, provided for condonation of delay in filing of the first appeal, expires of 02.04.2020, falling during the period of COVID-19 pandemic. The Supreme Court in a series of judgments has extended time for filing of appeal till 31.01.2021.
Held that:- The Hon’ble High Court held that the petitioner may re-present its appeal before the third respondent. Such appeals, if re-presented, within a period of two (2) weeks, will be taken on file by the first appellate authority without reference to limitation, the petitioner heard and appeals disposed in accordance with law.