High Court Grants Relief in Tax Appeal: Condonation of Delay Permitted Due to Petitioner's Health Circumstances

HC allowed writ petition challenging delayed appeal against Assessment Order. Despite 56-day delay beyond prescribed period, court condoned delay based on petitioner's health reasons. Appeal restored subject to depositing costs, enabling further appellate proceedings on substantive merits.

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Issues involved:
The petitioner challenged the Assessment Order on grounds of delay in filing the appeal beyond the condonable period.

Summary:
The petitioner filed an appeal against the Assessment Order, which was rejected due to a delay of 56 days beyond the condonable period. The petitioner cited health reasons for the delay, as he was bedridden due to an injury. The High Court considered previous judgments regarding condonation of delay in similar cases and allowed the writ petition, imposing a condition of depositing costs before the appellate authority for the appeal to be restored and heard on merits.

Analysis:
The 1st respondent rejected the appeal solely based on the delay in filing, without considering other merits. The absence of the GST Appellate Tribunal allowed the High Court to entertain the writ petition. Previous judgments highlighted the importance of condoning delays beyond the condonable period in cases involving challenges to orders. The High Court applied these principles to the current case, allowing the writ petition on the condition of cost deposition and restoration of the appeal for further proceedings.

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