JUDGMENT :

1. Per Arup Kumar Goswami, Chief Justice Heard Mr. Prateek Pandey, learned counsel for the appellant. Also heard Mr. Vikram Sharma, learned Deputy Government Advocate, appearing for the respondents.

2. This appeal is presented against an order dated 27.10.2020 passed by the learned Single Judge in Writ Petition (T) No.97 of 2020, dismissing the writ petition.

3. The appellant is a Private Limited Company incorporated under the provisions of the Companies Act, 1956 and engaged in the business of manufacturing iron and steel products. The appellant had filed TRAN-1 to claim CGST input credit of Rs.30,74,436/-. However, the Adjudicating Authority by an order dated 26.06.2019 had disallowed the CGST input credit of Rs.25,33,950/-.

4. Against the aforesaid order, the appellant preferred an appeal on 16.12.2019 under Section 107 (1) of the Chhattisgarh Goods and Service Tax Act, 2017 (for short, ‘CGST Act’) before respondent No.3 and had deposited 10% of the amount in dispute.

5. The appeal was rejected by an order dated 20.12.2019 passed by respondent No.3 on the ground of the same being barred by limitation.

6. Writ petition was filed assailing the said order dated 20.12.2019