Condonation of delay must be considered where an appeal is rejected on limitation, and a sufficiently explained delay can justify restoration.

An appeal rejected solely on limitation could not be sustained without first considering the accompanying application for condonation of delay under Section 5 of the Limitation Act, 1963. The Court noted that the appellate authority's power to condone delay beyond the prescribed period had already been settled by the Division Bench, and found the explanation for delay sufficient on the facts. The rejection order was therefore set aside, the statutory appeal was restored to its original file and number, and the appellate authority was directed to hear and decide the appeal on merits in accordance with law.

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Issues: Whether the appellate authority was bound to consider the application for condonation of delay in filing the appeal under the West Bengal Goods and Services Tax Act, 2017, and whether the rejection of the appeal on limitation could be set aside with restoration of the appeal.

Analysis: The appeal had been rejected solely on the ground of delay beyond the prescribed period. The Court held that such rejection could not preclude consideration of the accompanying application for condonation of delay under Section 5 of the Limitation Act, 1963. It also noted that the question of the appellate authority's competence to condone delay beyond the prescribed period had already been conclusively decided by the Division Bench, and that the explanation offered for the delay was sufficient on the facts.

Conclusion: The rejection order was set aside, the appeal was restored to its original file and number, and the appellate authority was directed to hear and decide the appeal on merits in accordance with law.

Final Conclusion: The assessee succeeded in having the limitation-based rejection overturned and the statutory appeal revived for adjudication on merits.

Ratio Decidendi: An appeal rejected on limitation cannot be sustained without due consideration of a properly filed application showing sufficient cause for condonation of delay, and where the delay is sufficiently explained, the appeal may be restored for decision on merits.

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