JUDGMENT

SANJEEV SACHDEVA, J. (ORAL)

1. Petitioner impugns order dated 18.05.2023, whereby the appeal filed by the petitioner impugning the Order-in-Original dated

25.08.2022 has been dismissed on the limited ground of delay.

2. Impugned order records that a delay of maximum period of one month could be condoned under Section 107(4) of the Goods and Services Tax Act, 2017 [“GST Act”] and as the subject appeal has been filed with a delay of two months, the same could not be condoned.

3. As per the petitioner, petitioner made an application seeking refund on 27.06.2022. The Assistant Commissioner rejected the application seeking refund by order dated 25.08.2022. The statutory period of filing an appeal against the order was three months. Petitioner filed an appeal thereto through the online portal on

22.11.2022, within the period of three months.

4. Petitioner has produced before this Court the digital record of the documents filed with the appeal. It is noticed that the appeal that was digitally filed also contained the scanned copy of the original Order-in-Original dated 25.08.2022.

5. Section 107 of the GST Act reads as under:-

“(1) Any person aggrieved by any decision or order passed unde