Condonation of delay in GST appeal accepted where sufficient cause was shown, requiring merits-based consideration.

Delay in filing a statutory GST appeal may be condoned under Section 5 of the Limitation Act where sufficient cause is shown, including a factual explanation such as the secretary's accident and hospitalization preventing timely action. On those facts, the Court treated the explanation as adequate, held that the appellant was entitled to seek condonation, and directed that the matter be examined on merits rather than rejected on limitation alone.

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Issues: Whether the delay in filing the statutory appeal under the Karnataka Goods and Services Tax Act, 2017 could be condoned by applying Section 5 of the Limitation Act, 1963, and whether the appellant had shown sufficient cause for the delay.

Analysis: The appeal was rejected solely on the ground of limitation, but the explanation offered for the delayed filing was supported by the petitioner's asserted inability to act due to the secretary's accident and hospitalization. The Court accepted that, in the facts presented, the petitioner was entitled to seek condonation of delay and proceeded on the basis that the application should be examined on merits.

Conclusion: The delay could be condoned and the matter was required to be considered on merits.

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