GST appeal remanded on merits where delay rejection was revisited, subject to additional pre-deposit and costs.

An appeal under the GST enactments, rejected by the appellate authority on delay, was directed to be reconsidered on merits because the Appellate Tribunal had not yet been constituted and the dispute required examination of records and factual issues. The High Court treated remand as appropriate in these circumstances and required compliance with an additional pre-deposit of 20% of the remaining tax in dispute together with costs before the appeal could proceed. The matter was therefore sent back to the appellate authority for fresh disposal on merits subject to those conditions.

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Issues: Whether the appeal, rejected by the appellate authority on the ground of delay, should be remanded for decision on merits in view of the non-constitution of the Appellate Tribunal and the petitioner's willingness to make additional pre-deposit and pay costs.

Analysis: The petition concerned an appeal arising from an assessment order under the GST enactments for the relevant tax period. Since determination of the dispute on merits would require scrutiny of records and factual issues, and the Appellate Tribunal had not yet been constituted, the matter was considered fit to be sent back to the appellate authority. The remand was made conditional upon payment of 20% of the remaining tax in dispute as additional pre-deposit and payment of costs.

Outcome: The matter was remanded to the appellate authority for disposal of the appeal on merits upon compliance with the directed pre-deposit and costs.

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