Condonable delay under GST appeal limits cannot justify rejection solely for lack of a formal condonation application.

An appeal falling within the additional condonable period under Section 107(4) of the Central Goods and Services Tax Act, 2017 should not be rejected solely for want of a formal condonation application. A narrow, pedantic refusal to entertain the appeal on that ground was disapproved, and the dismissal order was quashed with the appeal restored before the appellate authority for decision in accordance with law.

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Issues: Whether the statutory appeal could be dismissed solely because no formal application for condonation of delay had been filed, when the appeal was otherwise stated to fall within the additional condonable period under Section 107(4) of the Central Goods and Services Tax Act, 2017.

Analysis: The appeal was treated as falling within the larger period of limitation under Section 107(4) of the Central Goods and Services Tax Act, 2017. The refusal to entertain the appeal was based only on the absence of a formal condonation application. Following the earlier view taken in an identical matter, such a narrow and pedantic approach was not approved, since the additional condonable period could be invoked to examine the appeal on merits.

Conclusion: The dismissal order was quashed and the appeal was restored before the appellate authority for in accordance with law.

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