Condonation of delay in GST appeal allowed where the appellate tribunal was not constituted, enabling merits hearing.

Delay in filing the statutory appeal was condoned because the appellate tribunal under the APGST Act, 2017 had not yet been constituted and a similar matter had already been allowed. The Court held that, in these circumstances, the appeal should be heard on merits rather than rejected on limitation, subject to deposit of a specified percentage of the disputed tax. The matter was remitted to the appellate authority for fresh consideration after hearing both sides, resulting in relief to the assessee.

---

---

Issues: Whether the delay in filing the statutory appeal against the refund order should be condoned and the matter remitted for fresh consideration in the absence of a constituted appellate tribunal under the APGST Act, 2017.

Analysis: The appeal had been rejected on the ground of delay beyond the condonable period. The Court noted that the appellate tribunal contemplated under Section 112 of the APGST Act, 2017 had not yet been constituted and that a similar matter had already been allowed. In these circumstances, the Court found it to condone the delay and permit the appeal to be heard on merits, subject to deposit of a specified percentage of the disputed tax.

Conclusion: The delay was condoned and the matter was remitted to the appellate authority for fresh consideration after hearing both sides, in favour of the assessee.

---