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of <h1>HC Reinstates GST Appeal After 128-Day Delay, Accepts Health Grounds and Directs Merits-Based Hearing</h1> <h3>Shaik Abdul Azeez Versus State of Andhra Pradesh</h3> AP HC allowed a writ petition challenging GST registration cancellation. Despite statutory limitations on delay, the court exercised discretionary powers ... Maintainability of appeal - appeal dismissed at the admission stage on the ground that it was barred by limitation and beyond the condonable statutory period - sufficient cause for delay or not - cancellation of GST registration - HELD THAT:- Though the impugned order in view of Section 107 of APGST Act does not suffer from any illegality, as the appellate authority cannot condone the delay beyond statutory condonable period but considering that there was sufficient cause for not preferring appeal in time, the interest of justice requires condonation of the delay. The appeal is a valuable statutory right. In exercise of writ jurisdiction to do complete justice and provide opportunity of hearing on merits of the appeal, the delay is condoned by imposing costs of Rs. 20,000/-. The appellate authority shall consider and decide the appeal on merits in accordance with law, expeditiously. The Costs shall be deposited in two (02) weeks from the date of receipt of copy of this order before the appellate authority. Petition allowed. Issues:The issues involved in the judgment are the cancellation of GST registration, rejection of appeal on the ground of limitation, and the condonation of delay in filing the appeal.Cancellation of GST Registration:The petitioner's GST registration was cancelled after a show cause notice. The appeal filed under Section 107 of the Andhra Pradesh Goods and Services Tax Act, 2017 was rejected as it was beyond the condonable period of 128 days. The statutory provision did not allow the appellate authority to condone the delay beyond the condonable period, resulting in the rejection of the appeal.Condonation of Delay:The petitioner cited health reasons for the delay in filing the appeal, stating that they were on bed rest due to surgery and were unaware of the cancellation order. Referring to a previous judgment, the petitioner sought condonation of the delay, emphasizing that there was sufficient cause for not filing the appeal within the statutory period.Judgment and Decision:The Court acknowledged the reasons presented by the petitioner for the delay and noted that while the impugned order was not illegal, the interest of justice required condonation of the delay. In the exercise of writ jurisdiction to ensure complete justice, the Court allowed the writ petition, condoned the delay by imposing a cost of Rs. 20,000, and directed the appellate authority to consider and decide the appeal on merits promptly. The costs were to be deposited within two weeks from the date of the order. No costs were awarded in the judgment.
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