The petitioner challenged an order dismissing its statutory appeal under Section 107 of the CGST Act as barred by limitation. The factual background showed that though the appellate authority correctly held that it had no power to condone delay beyond the prescribed period, the petitioner invoked writ jurisdiction seeking restoration of the appeal.

The Court held that while statutory authorities are bound by limitation under Section 107, the High Court’s powers under Article 226 are not so constrained. In the interest of justice, the impugned order was quashed and the statutory appeal was restored subject to compliance with statutory pre-deposit and other conditions.