Writ jurisdiction may condone delay in GST appeals to preserve a meaningful hearing on merits.

Delay in filing a GST appeal may be condoned in writ jurisdiction where strict adherence to the limitation period would make the statutory appellate remedy ineffective, especially when the required pre-deposit has already been made. The Punjab and Haryana High Court's view, as noted here, is that writ jurisdiction can be used to preserve a meaningful hearing on merits rather than allow the appeal to fail on delay alone. On that basis, the delay was condoned and the appellate authority was directed to reconsider the appeal on merits.

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Issues: Whether the delay in filing the GST appeal could be condoned in writ jurisdiction and the appeal directed to be heard on merits.

Analysis: The Court followed its earlier view that the appellate remedy under Section 107 of the Haryana Goods and Services Tax Act, 2017 should not be defeated merely because the appeal was filed beyond the prescribed time, particularly where the applicant had already made the required pre-deposit. It held that writ jurisdiction could be invoked to prevent the remedy from becoming illusory and to secure consideration of the appeal on merits.

Conclusion: The delay of 21 days was condoned and the Appellate Authority was directed to rehear and decide the appeal on merits.

Final Conclusion: The petitioner was granted relief by enabling the statutory appeal to be decided on merits despite the delay.

Ratio Decidendi: The appellate remedy under Section 107 of the Haryana Goods and Services Tax Act, 2017 should not be rendered ineffective by delay where writ jurisdiction can be used to condone the delay and preserve a meaningful hearing on merits.

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