Condonation of appeal delay granted where GST portal communication was missed and no personal hearing was given

A 37-day delay in filing a GST appeal was condoned where the petitioner showed non-awareness of portal-based communications and the resulting failure to respond in time. The court also noted that no personal hearing had been granted before the original order. The limitation-based rejection of the appeal was therefore set aside, and the appellate authority was directed to take the appeal on record and decide it on merits after giving the petitioner sufficient opportunity.

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Issues: Whether the delay of 37 days in filing the appeal against the assessment order should be condoned and the appeal restored for consideration on merits.

Analysis: The petitioner attributed the delay to non-awareness of the communications uploaded in the GST portal and the consequent absence of a timely reply. The explanation was accepted as genuine, and the absence of an opportunity of personal hearing before the original order was also taken into account. On that basis, the limitation-based rejection of the appeal was interfered with.

Conclusion: The delay in filing the appeal was condoned, the order rejecting the appeal on limitation was set aside, and the appellate authority was directed to take the appeal on record and decide it on merits after granting sufficient opportunity to the petitioner.

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