Condonable appeal period under GST cannot be denied for lack of formal condonation application, the Delhi HC held.

The Delhi HC held that the appellate authority took an unduly narrow view in refusing to entertain an appeal as time barred where the filing fell within the statutorily condonable period under the CGST Act. It ruled that the absence of a formal application for condonation did not justify rejection when the law permitted extension to enable consideration on merits. The order rejecting the appeal on limitation was quashed, and the appeal was treated as filed within the permissible time under Section 107(4) of the Central Goods and Services Tax Act, 2017.

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Issues: Whether the appellate authority was justified in refusing to entertain the appeal as time barred despite the statutorily condonable period under Section 107(4) of the Central Goods and Services Tax Act, 2017.

Analysis: The appeal had been filed within the period that could be entertained by invoking the additional condonable period prescribed by law. The appellate authority adopted an unduly narrow approach in declining to consider the appeal on the ground that no formal application for condonation had been filed, even though the statute permitted such extension to enable adjudication on merits.

Conclusion: The order rejecting the appeal on limitation was quashed and the appeal was treated as filed within the permissible time under Section 107(4) of the Central Goods and Services Tax Act, 2017.

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