Statutory appeal under GST preserved as the High Court directed time-bound filing to be heard without limitation objections.

The writ petition was disposed of by granting the petitioner liberty to pursue the statutory appeal remedy under Section 107 of the CGST Act. Any appeal filed within two weeks was directed to be entertained without reference to limitation, and the appellate authority was required to decide it in accordance with law. The operative effect is that the petitioner was channelled to the statutory appellate forum while interim protection was given against dismissal on limitation grounds for the specified period.

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Outcome: The writ petition was disposed of with liberty to avail the statutory appeal remedy under Section 107 of the Central Goods and Services Tax Act, 2017, and the appellate authority was directed to entertain any appeal filed within two weeks without reference to limitation and decide it in accordance with law.

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