GST appeal delay condoned where Tribunal was not constituted and registration cancellation required fresh appellate review.

GST registration cancelled for non-filing of returns, and the statutory appeal was rejected as time-barred. Because the GST Tribunal had not yet been constituted, the appellate remedy was effectively unavailable. In these circumstances, the delay in filing the appeal was treated as fit for condonation in the interests of justice, and the appellate authority was directed to restore the appeal and decide it afresh in accordance with law.

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Issues: Whether the cancellation of GST registration and the rejection of the statutory appeal as time-barred should be interfered with, and whether the delay in filing the appeal ought to be condoned in the absence of a constituted GST Tribunal.

Analysis: The writ challenge arose from cancellation of registration for non-filing of returns and rejection of the appeal solely on the ground that it was filed beyond the condonable period. The Tribunal not having been constituted, the petitioner was left without an effective further remedy. In these circumstances, and in the interest of justice, the delay in preferring the appeal was treated as fit for condonation and the matter was required to be placed back before the appellate authority for fresh consideration.

Conclusion: The delay in filing the appeal was condoned and the appellate authority was directed to restore the appeal and decide it afresh in accordance with law.

Ratio Decidendi: Where the statutory GST appellate remedy is rendered ineffective because the Tribunal is not yet constituted, and the appeal has been rejected only on limitation, the Court may condone the delay and direct fresh appellate consideration to avoid denial of remedy.

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