Condonation of delay in GST appeal upheld after portal-uploaded notices were not seen, restoring the right to merits hearing.

The High Court condoned a 54-day delay in filing a statutory GST appeal after finding the explanation genuine that notices and the assessment order were uploaded on the GST portal and not seen by the assessee. It held that the resulting non-filing of a reply and delayed appeal justified restoration of the appellate remedy. The order rejecting the appeal as time-barred was set aside, and the Appellate Authority was directed to entertain the appeal and decide it on merits after giving sufficient opportunity to the assessee.

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Issues: Whether the delay of 54 days in filing the statutory appeal against the assessment order should be condoned and the appeal taken on record for disposal on merits.

Analysis: The petitioner explained that the notices and the impugned order were uploaded in the GST portal and that it was unaware of them, resulting in non-filing of the reply and delayed filing of the appeal. The explanation was found to be genuine, and the denial of opportunity in the circumstances warranted restoration of the appellate remedy.

Conclusion: The delay in filing the appeal was condoned, the rejection of the appeal on limitation was set aside, and the Appellate Authority was directed to entertain the appeal and decide it on merits after affording sufficient opportunity to the petitioner.

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