ORDER :

1. The challenge in the present writ petition is to the order Annexure P/1 dated 09.01.2020 passed by the Joint Commissioner (Appeals) in Appeal Case No. 306/GST/2019. Vide the said impugned order the appeal that the petitioner had preferred under Section 107 of the GST Act, 2017 has been dismissed on the ground of barred by limitation.

2. The facts of the case is that the respondents herein vide his order dated 15.10.2018 has imposed a penalty invoking the provisions of Section 129(1)(b) of the GST Act, 2017. Against the said order, the petitioner preferred an appeal under Section 107 of the aforesaid Act of 2017 on 21.05.2019. It is this appeal which has been rejected on the ground of limitation.

3. For dealing with the issue it would be relevant at this juncture to first quote the relevant provisions of the appeal and the period of limitation prescribed therein. For ready reference Sub-section (1) and (4) reads as under:-

“129. Detention, seizure and release of goods and conveyances in transit. -

(1) Notwithstanding anything contained in this Act, where any person transports any goods or stores any goods while they are in transit in contravention of the provisions of this Act