Section 107 of the CGST Act, 2017 —Appeal – Limitation period - The intra-Court appeal is directed against the order dated 18th November, 2022, whereby the learned Single Bench declined to interfere with the Appeal order dismissing the appeal on the ground of limitation. The court observed that the correctness of the stand taken by the appellant that he was sick and unable to take steps to file the appeal within the period of limitation is not disputed by the revenue. It is true that in terms of Section 107, the time limit for preferring the appeal beyond the period of three months is 30 days. It is not a case that deliberately the appellant had presented the appeal beyond the condonable period. Therefore, this Court can examine the factual circumstances and grant appropriate relief as the appellate remedy is a very valuable remedy.

Held that:- The Hon’ble High Court set aside the order passed in the writ petition and the order passed by the appellate authority dated 17th August, 2022 and condoned the delay in filing the appeal. Further directed the appellate authority to consider and decide the appeal on merits in accordance with law after affording opportunity of personal hearing. When the appeal was presented, the mandatory pre-deposit of 10% of the disputed tax has been complied with by the appellant. If that be so, no coercive action should be taken against the appellant till the appeal is heard. The appellate authority shall pass appropriate orders for the purpose of lifting the garnishee order and the bank attachment.