Condonation of delay in GST appeal must be considered where a supporting explanation is filed; time-bar rejection set aside.

Delay in filing a GST appeal was held not to bar consideration of condonation under Section 5 of the Limitation Act, 1963, where the explanation for delay was on record. The High Court found that the Appellate Authority should have considered the delay application and the supporting explanation instead of rejecting the appeal outright as time-barred. On the material before it, the explanation was treated as sufficient, so the rejection was set aside and the appeal restored for decision on merits.

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Issues: Whether the rejection of the GST appeal as time-barred was justified, and whether the delay in filing the appeal could be condoned on the explanation furnished under the Limitation Act.

Analysis: The appeal was dismissed solely on the ground of delay beyond the prescribed period. The writ court held that such delay did not bar the petitioner from seeking condonation under Section 5 of the Limitation Act, 1963, and that the Appellate Authority ought to have considered the explanation placed in support of the delay application. The matter was not remanded, as the explanation was found sufficient on the material before the court.

Conclusion: The rejection of the appeal was set aside and the appeal was restored for decision on merits. The finding is in favour of the petitioner.

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