GST appeal limitation can be lifted where merits review is allowed subject to statutory pre-deposit.

A GST appeal rejected at the threshold as time-barred was directed to be restored for consideration on merits, rather than being shut out solely on limitation. The Court noted the request for adjudication and required compliance with the statutory pre-deposit condition of 10% of the disputed tax within the stipulated time before the appeal could be entertained. The appellate order was therefore set aside and the matter remitted to the first appellate authority for fresh disposal in accordance with law, subject to the prescribed deposit.

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Issues: Whether the order rejecting the petitioner's GST appeal on limitation was liable to be set aside and the appeal directed to be heard on merits, subject to statutory pre-deposit.

Analysis: The appeal had been rejected in limine as time-barred. The Court took note of the petitioner's business status and the request for adjudication on merits. It directed that the appeal should not be shut out at the threshold and should be considered in accordance with law, while also requiring deposit of 10% of the disputed tax within the stipulated time as a condition for the appeal to be entertained.

Conclusion: The rejection of the appeal on limitation was set aside and the matter was remitted for disposal on merits, subject to compliance with the pre-deposit requirement.

Final Conclusion: The petitioner obtained a limited substantive relief: the appellate order was annulled and the first appellate authority was required to decide the appeal afresh after the prescribed deposit.

Ratio Decidendi: An appellate order rejecting a GST appeal at the threshold on limitation can be interfered with where the Court directs consideration on merits subject to compliance with the statutory pre-deposit condition.

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