Condonation of delay in GST appeal: sufficient explanation required consideration before rejecting the appeal on limitation.

Delay in filing a statutory appeal under the WBGST/CGST Act was explained with supporting documents, but the appellate authority rejected it only on limitation without considering that explanation. The explanation was found sufficient on the facts, so the delay was condoned and the rejection order was set aside. The appellate authority was directed to hear and decide the appeal on merits.

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Issues: Whether the delay in filing the statutory appeal under the WBGST/CGST Act, 2017 should be condoned and the appeal heard on merits.

Analysis: The appeal was filed beyond the prescribed period, but an explanation supported by documents was placed before the appellate authority regarding the delay. The authority rejected the appeal solely on limitation without considering the explanation. In the facts, the explanation was found sufficient to account for the delay, and the authority was required to consider the matter in the light of the applicable approach to condonation of delay.

Conclusion: The delay in filing the appeal was condoned, the rejection order was set aside, and the appellate authority was directed to hear and decide the appeal on merits.

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