Condonation of delay and merits review: High Court restored a GST appeal after accepting the explanation for delay.

An appellate authority's rejection of an assessee's appeal as time-barred was set aside where the delay was explained by financial hardship and the serious illness of the managing partner, with supporting material on record. The Court noted that although the appellate authority could not condone delay beyond the statutory limit under the CGST Act, that restriction did not prevent judicial relief to secure consideration on merits. The matter was remanded to the first appellate authority to hear the appeal on merits after notice and hearing to all concerned, without insisting on limitation.

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Issues: Whether the appellate authority was justified in rejecting the assessee's appeal as time-barred and whether the appeal should be restored for decision on merits.

Analysis: The appeal had been rejected only on the ground of delay. The delay was explained by reference to financial hardship and the serious illness of the managing partner, and the Court noticed that the explanation was supported by material placed on record. The appellate authority's inability to condone delay beyond the period permitted by Section 107(4) of the Central Goods and Services Tax Act, 2017 did not preclude the Court from granting relief in the interest of justice by ensuring consideration of the appeal on merits.

Conclusion: The rejection of the appeal on limitation was set aside and the matter was remanded to the first appellate authority to decide the appeal on merits without insisting on limitation, after notice and hearing to all concerned.

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