Delay in GST appeal cannot defeat substantive right where pre-deposit is made and tax is already recovered.

An appeal under the Tamil Nadu Goods and Services Tax Act, 2017 was filed beyond both the prescribed limitation period and the further condonable period. The Court noted that the pre-deposit had been made and the tax amount had already been recovered. On those facts, it held that the substantive right to pursue the appeal should not be defeated solely because of delay, and directed the appellate authority to entertain the appeal and decide it on merits without reference to limitation.

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Issues: Whether the appellate authority could be directed to entertain and decide an appeal filed beyond the condonable period of limitation under the Tamil Nadu Goods and Services Tax Act, 2017.

Analysis: The appeal was filed after the expiry of the prescribed limitation period and also beyond the further condonable period. However, the petitioner had already made the pre-deposit and the tax amount had been recovered. In these circumstances, the Court held that the substantive right to pursue the appeal should not be defeated merely on the ground of delay, and that the appellate authority should examine the appeal on merits.

Conclusion: The appellate authority was directed to consider the appeal and dispose of it on merits without reference to limitation, in favour of the petitioner.

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