Petitioner's Medical Evidence Prevails: GST Registration Appeal Reinstated Under Exceptional Circumstances, Merits to Be Reviewed

HC allowed the writ petition challenging GST registration cancellation. Despite delay in filing appeal, the court condoned the delay based on petitioner's medical evidence and directed appellate authority to consider appeal on merits. Costs were imposed to ensure prompt adjudication, with petitioner required to deposit specified amount within two weeks.

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Issues involved: Appeal against rejection of GST registration cancellation, delay in filing appeal, condonation of delay.

Summary:

Issue 1: Appeal against rejection of GST registration cancellation
The petitioner's GST registration was cancelled, and the appeal under Section 107 of Andhra Pradesh Goods and Services Tax Act, 2017 was rejected on the ground of being beyond the condonable statutory period.

Issue 2: Delay in filing appeal
The appeal was found to be beyond the condonable period by the Appellate Authority. The petitioner argued that the delay, after excluding the condonable period, was 69 days, not 73 days as stated in the impugned appellate order.

Issue 3: Condonation of delay
The petitioner cited ill health and difficulty in walking as reasons for the delay in filing the appeal. A Doctor's Certificate and the petitioner's affidavit were submitted as evidence. The Appellate Authority rejected the appeal solely because the delay could not be condoned beyond the condonable statutory period.

The petitioner relied on a previous case where sufficient cause was shown to condone a delay in filing an appeal, leading to the matter being remitted to the appellate authority with a cost imposed. The Appellate Authority in the present case did not dispute the cause of delay or find it insufficient. The cause shown was considered sufficient by the Appellate Authority.

The Court held that while the appellate authority cannot condone the delay beyond the statutory condonable period, there was sufficient cause for not filing the appeal in time. In the interest of justice and to allow adjudication on merit, the delay was condoned by imposing costs. The appellate authority was directed to consider and decide the appeal on its merits promptly, and the costs were to be deposited within two weeks.

The Writ Petition was partly allowed in the mentioned terms, with no order as to costs. Any pending miscellaneous petitions were also dismissed accordingly.

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