Section 107 of the CGST Act, 2017---Appeal –Time Limit --The petitioner challenged the order dated 20.12.2019, whereby the appeal u/s 107 has been rejected on the ground of the same having barred by limitation. The counsel for the petitioner submitted that because of the illhealth of the CA, the appeal could not be filed within the stipulated period. The court observed that the issue so far as condonation of delay is concerned beyond the limit permissible under the statutes came up for consideration before the Supreme Court recently in the case of M/s N.V. International vs. State of Assam and others, whereby, it was held that once the period is prescribed beyond the said period, the authority does not have the power to entertain the application for condoning the delay.
Held that:- The Hon’ble High Court dismissed the petition.