COVID-19 limitation extensions applied to GST appeals, supporting condonation of delay and hearing on merits.

The text explains that a GST appeal filed beyond the ordinary three-month period under the Odisha Goods and Services Tax Act, 2017 was still capable of being entertained because the limitation period had been extended by the Supreme Court's COVID-19 suo motu orders. It notes that the later tax administration clarification and the State's relaxation under Section 168A, together with the corresponding notification, supported applying the pandemic-related extension to quasi-judicial appeals against adjudication orders. On that basis, the delay could not be treated as a ground to deny a hearing on merits, and the limitation-based rejection was described as unsustainable.

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Issues: Whether the delay in filing the GST appeal against the adjudication order was liable to be condoned in view of the COVID-19 limitation extensions and the statutory scheme governing appeals under the Odisha Goods and Services Tax Act, 2017.

Analysis: The appeal under Section 107(1) and (4) of the Odisha Goods and Services Tax Act, 2017 was filed beyond the ordinary period of three months and beyond the normal condonable period. However, the limitation period for judicial and quasi-judicial proceedings stood extended by the Supreme Court's orders issued in the COVID-19 suo motu limitation proceedings, and the later clarification of the Central tax administration as adopted in the State framework recognized that such extensions applied to appeals before appellate authorities against quasi-judicial orders. The State's own relaxation under Section 168A of the Odisha Goods and Services Tax Act, 2017 and the corresponding notification also reflected the same pandemic-driven relaxation of time limits. In that context, the delay in presenting the appeal could not be treated as a ground to deny hearing on merits.

Conclusion: The delay was liable to be condoned and the rejection of the appeal on limitation was unsustainable, in favour of the assessee.

Ratio Decidendi: Where the period for filing a statutory appeal expires during the COVID-19 limitation-extension regime, the appellate authority must apply the benefit of the Supreme Court's extension orders and allied relaxations to quasi-judicial appeals and cannot reject the appeal solely on limitation.

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