Section 107 of the CGST Act, 2017 — Appeal –Order passed without affording personal hearing –- The petitioner challenged the order dated 20.03.2020, whereby, the appeal preferred by the petitioner under Section 107  has been dismissed on the ground of limitation. The counsel for petitioner submitted that the orders by original Authorities were passed on 01.11.2019 and 08.12.2019 and an appeal was preferred on 16.03.2020, where without giving any opportunity of hearing to the present petitioner, within a period of 4 days, the appeal was dismissed. The respondent counsel submitted that delay explained by the petitioner was not sufficient and the petitioner was required to explain the delay of each day. The court observed that the order dated 20.03.2020 does not reflect that any opportunity of hearing was afforded to the present petitioner. Thus, the order impugned appears to have been passed in violation of principle of natural justice.

Held that:-The Hon’ble High Court quashed the order impugned dated 20.03.2020 and remitted the matter to the Appellate Authority to consider and decide the petitioner’s explanation pertaining to condonation of delay and then pass appropriate speaking order within a period of 2 months.