Section 107 of the CGST Act, 2017 – Appeal –- The petitioner challenged the impugned order dated 28th July, 2022 passed by the appellate authority, which was filed against the adjudication order dated 18th March, 2020. The court observed that adjudication order does not contain any reason and the impugned order of the appellate authority, is a one line order dismissing the appeal of the petitioner on the ground of delay in submission of the appeal in question.

Held that:- The Hon’ble High Court set aside the impugned order of the appellate authority dated 28th July, 2022 and remanded the matter back to the appellate authority concerned to pass a fresh speaking order in accordance with law without insisting on the issue of limitation, within a period of eight weeks. The petitioner is granted liberty to make appropriate application for refund of the amount which has been collected in excess of the pre-deposit, before the authority concerned which shall be considered by them in accordance with law.