GST appeal delay beyond condonable period was excused where illness of compliance accountant justified merits consideration.

GST appeal filed after expiry of both the prescribed period and the further condonable period was permitted to be entertained where the delay was short and supported by material showing that the accountant handling GST compliance was unwell during the relevant period. The court treated these circumstances as sufficient to warrant consideration in the interest of justice and directed the appellate authority to receive the appeal and decide it on merits, without rejecting it on limitation if the petitioner complied within the stipulated time.

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Issues: Whether the petitioner's GST appeal, filed beyond the condonable period, should nevertheless be directed to be received and decided on merits.

Analysis: The appeal was filed after the expiry of the prescribed period and the further condonable period. The petitioner placed material to show that the accountant engaged for GST compliance was unwell during the relevant period, and the delay was only a short one beyond the condonable period. In these circumstances, the interest of justice warranted permitting the appeal to be entertained and considered on merits.

Conclusion: The petitioner was granted relief by directing the appellate authority to receive the appeal and dispose of it on merits without going into limitation, if represented within the stipulated time.

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