Minimal delay under GST limitation led the Court to direct merits-based reconsideration despite the time-bar rejection.

A GST appellate appeal filed about three days beyond the condonable period under Section 107 was rejected on limitation, and the High Court held that rejection was justified on the facts. However, given the marginal delay, the Court set aside the impugned order and directed the appellate authority to receive the appeal and decide it on merits, without re-examining limitation, if it was re-presented within time. The decision reflects a limited merits-oriented relaxation in a case of minimal delay, while not accepting the challenge on limitation itself.

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Issues: Whether the appellate order rejecting the statutory appeal as time-barred was liable to be set aside and the appeal directed to be heard on merits.

Analysis: The appeal was filed beyond the condonable period prescribed under Section 107 of the applicable GST law. The delay was only about three days beyond the condonable period, and the Court found that the appellate authority was justified in rejecting the appeal on limitation. At the same time, considering the marginal extent of delay, the matter was found fit for a merits-based consideration by the appellate authority.

Conclusion: The impugned order was set aside and the appellate authority was directed to receive the appeal and dispose of it on merits without examining limitation, if it was re-presented within the stipulated time.

Final Conclusion: The challenge succeeded to the extent of securing a fresh consideration of the appeal on merits, while the issue of delay was not accepted in the petitioner's favour.

Ratio Decidendi: Where the delay beyond the condonable period is minimal and the statutory appeal is otherwise suitable for merits consideration, the appellate forum may be directed to decide the matter on merits despite the earlier limitation-based rejection.

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