Sufficient cause for delayed GST appeal can justify access to appellate remedy where exceptional circumstances prevented timely filing.

A litigant facing expiry of the GST appellate period may invoke writ jurisdiction where exceptional circumstances beyond its control prevented timely filing. The Court accepted undisputed medical evidence that a key partner was seriously ill, hospitalised and later died, and held that these facts constituted sufficient cause for delay. In such circumstances, the appellate remedy should not be defeated by limitation alone, and the appeal may be directed to be registered and heard on merits, subject to compliance with the statutory pre-deposit requirements for entertainment of the appeal.

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Issues: Whether the writ petition could be entertained and the appellate authority could be directed to register and decide the appeal on merits notwithstanding expiry of the statutory appeal period, on the ground that the delay was caused by circumstances beyond the petitioner's control.

Analysis: The writ petition challenged the demand order passed under the GST law and the respondents objected that the appeal had not been filed within the period prescribed under section 107 of the GST enactment. The Court noted that the petitioner pleaded and supported with medical records that a key partner had suffered a severe ailment, was hospitalised, and died during the relevant period, and that these facts were not disputed by the respondents. In these peculiar circumstances, the Court held that the petitioner had shown sufficient cause for not preferring the appeal within time. Relying on earlier Division Bench decisions, the Court accepted that the appellate remedy should not be defeated on such facts and that the appeal could be directed to be registered and heard on merits, subject to the statutory deposits required for entertaining the appeal.

Conclusion: The writ petition was entertained and the appellate authority was directed to register and decide the appeal on merits if filed within the stipulated time and upon compliance with the required deposits.

Final Conclusion: The Court granted access to the statutory appellate remedy in view of the demonstrated special circumstances and directed adjudication of the dispute on merits.

Ratio Decidendi: Where a litigant establishes sufficient cause showing that appeal could not be filed within the prescribed period because of exceptional circumstances beyond its control, writ jurisdiction may be invoked to secure consideration of the statutory appeal on merits rather than allowing the remedy to fail on limitation alone.

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