Condonable delay under GST appeal rules cannot justify refusal to hear the matter on merits where filing was within the extended period.

An appeal filed within the GST appellate provision's further condonable period should not be rejected solely on limitation when the delay remains within that permissible window. Where the original order was also passed without hearing the assessee, the appellate authority is required to examine the matter on merits rather than refuse consideration on technical delay. The appellate order was set aside and the matter remanded for disposal on merits without going into limitation.

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Issues: Whether the appeal, filed within the condonable period, could be rejected solely on limitation and whether the appellate authority ought to have examined the matter on merits.

Analysis: The order in original was communicated on 31.10.2023, the three-month period expired on 30.01.2024, and the appeal was filed on 29.02.2024, which fell within the further 30-day condonable period available under the GST appellate provision. The order in original had also been passed without hearing the petitioner. In these circumstances, rejection of the appeal merely on limitation was not warranted, and the appeal deserved consideration on merits.

Conclusion: The appellate order was set aside and the matter was remanded to the appellate authority for disposal on merits without going into limitation.

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