Section 107 of CGST Act, 2017— Appeal —-- The petitioner challenged an Appeal order. The petitioner neither submitted any response nor appeared for a personal hearing for SCN proposing to cancel registration. The court observed that the provisions of Section 107 provide that an appeal be filed as against any order within a period of 90 days. There is a period of one month after the aforesaid period of 90 days, for which the authority may grant condonation. The appeal of petitioner has been filed after a period of 6 months. The dismissal of the appeal by is seen to be in order.

Held that:- The Hon’ble High Court dismissed the petition.