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Issues: (i) Whether the delay in filing the appeal against the original order was liable to be condoned where the order was not shown to have been duly served and the statutory intimation was uploaded belatedly; (ii) Whether the appellate order rejecting the appeal solely on delay was sustainable; (iii) Whether the matter required remand for a fresh decision on merits.
Issue (i): Whether the delay in filing the appeal against the original order was liable to be condoned where the order was not shown to have been duly served and the statutory intimation was uploaded belatedly.
Analysis: The records did not disclose the date of service of the original order. The order was not accompanied by Form GST DRC-07 at the relevant time, and the statutory form was uploaded only later. Since the petitioner was not shown to have had knowledge of the order within time, the delay in filing the appeal was attributable to the revenue-side lapse and could not be visited upon the petitioner.
Conclusion: The delay was liable to be condoned and was condoned.
Issue (ii): Whether the appellate order rejecting the appeal solely on delay was sustainable.
Analysis: The appellate order recorded only a cryptic reason of delay in submission of the appeal and did not reflect any meaningful consideration of the relevant facts or the objection regarding service and upload of the order. Such a mechanical rejection could not stand.
Conclusion: The appellate order was unsustainable and was quashed.
Issue (iii): Whether the matter required remand for a fresh decision on merits.
Analysis: Once the delay objection was removed, the appeal had to be examined independently on merits by the appellate authority with due application of mind.
Conclusion: The matter was remitted to the appellate authority for fresh adjudication on merits.
Final Conclusion: The petitioner obtained relief against the delay-based rejection, and the appeal will now be reconsidered afresh by the appellate authority.
Ratio Decidendi: Where service of the original order is not established and the statutory intimation required for effective notice is not timely uploaded, delay in filing the appeal cannot be attributed to the appellant, and a mechanical rejection on limitation alone is liable to be set aside with remand for merits consideration.
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