Section 107 of the CGST Act, 2017—Limitation Period —-The petitioner challenged an Appeal order dated 27.02.2023, whereby, the appeal was dismissed on the ground that it was beyond maximum period, as prescribed under the statute i.e. four months. The court observed that the provisions of Section 107 reflects that it is not 120 days, but it is four months and, therefore, it would depend upon the date on which date the adjudicating authority passes the order. The four months may be of 121 days or 122 days, as the case may be. In the present case, in four months, around 121 days come, and the appeal was filed on 121st day. The appellate authority should have entered into the merit of the application.

Held that:- The Hon’ble High Court quashed the impugned order and restored the appeal to its original number, and directed the appellate Authority to proceed with the appeal, and decide the same on merit, expeditiously, in accordance with law.