Condonation of short delay in GSTR-9 appeal accepted, with the matter directed to be heard on merits.

A belated appeal against an order concerning filing of the annual return in Form GSTR-9 was considered where the delay beyond the condonable period was only nine days. The explanation that the papers were given to the accountant, the appellant was unwell during the relevant period, and the lapse was discovered only after recovery was treated as sufficient. On that basis, rejection of the appeal solely on limitation was found unwarranted, and the appellate authority was directed to receive and decide the appeal on merits if it is re-presented within the stipulated period.

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Issues: Whether the belated appeal against the order relating to filing of annual return in Form GSTR 9, filed a few days after expiry of the condonable period, should be rejected on limitation or be directed to be heard on merits.

Analysis: The appeal had been presented after the condonable period, but the delay beyond that period was only nine days. The explanation placed before the Court was that the papers had been given to the accountant for filing, the petitioner was unwell during the relevant period, and the lapse came to light only after recovery. In these circumstances, the delay was treated as sufficiently explained and the denial of a hearing on merits was found unwarranted.

Conclusion: The appellate authority was directed to receive and decide the appeal on merits, without examining limitation, if it is re-presented within the stipulated period.

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