Condonation of short GST appeal delay allowed where explanation was satisfactory and the appeal was to be heard on merits.

A short, satisfactorily explained delay in filing a GST statutory appeal may be condoned where the delay is limited and the appellant has complied with the pre-deposit requirement. The court found that the absence of relevant staff, coupled with the brief 12-day delay beyond the condonable period, justified relief and made threshold rejection unwarranted. The appellate authority was directed to receive the appeal and decide it on merits, without re-examining limitation if filed within the time granted.

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Issues: Whether the delay in filing the statutory appeal beyond the condonable period under GST law should be excused and the appeal permitted to be heard on merits.

Analysis: The appeal was filed only 12 days beyond the condonable period. The explanation offered was that the concerned staff had left service during the relevant period, which caused the delay. The pre-deposit required for the appeal had also been made. In these circumstances, and having regard to the limited extent of delay, the refusal to entertain the appeal at the threshold was found unwarranted.

Conclusion: The delay was condoned for the purpose of enabling the statutory appeal to be filed, and the appellate authority was directed to receive and decide the appeal on merits without examining limitation if filed within the time granted.

Ratio Decidendi: A short, satisfactorily explained delay in filing a GST appeal may be condoned so that the appeal is adjudicated on merits rather than defeated at the threshold on limitation.

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