Condonation of delay in GST appeal allowed where portal service caused belated filing and sufficient cause was shown.

Belated service of the impugned GST notices through the portal was treated as sufficient cause for the delay in filing the appeal against the demand order. The Madras HC accepted the petitioner's explanation and noted that the respondents did not seriously oppose condonation if sufficient cause was shown. The delay of 142 days was therefore condoned, allowing the appeal to proceed on merits.

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Issues: Whether the delay of 142 days in filing the appeal against the demand order was liable to be condoned.

Analysis: The challenge arose from the belated service of the impugned notices through the GST portal and the consequent delay in filing the appeal. The Court accepted that the petitioner had shown a reasonable cause for the delay, and the respondents did not seriously dispute that appropriate orders could be passed if sufficient cause was found.

Conclusion: The delay of 142 days was condoned, and the petitioner succeeded on this issue.

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