GST appeal delay condoned where portal-related filing constraints justified late online submission.

In a GST appeal, the Madras High Court treated portal-related constraints that prevented timely online filing as a just and reasonable cause for delay. The court held that a delay of about 20 days in presenting the appeal did not justify rejection on limitation grounds, and found the refusal to entertain the appeal unsustainable. The delay was therefore condoned, the rejection order was set aside, and the appeal was directed to be taken on record and decided in accordance with law.

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Issues: Whether the delay in filing the GST appeal was liable to be condoned and the rejection of the appeal for filing beyond time was sustainable.

Analysis: The appeal was filed with a delay of about 20 days after the assessment order, and the petitioner's inability to complete online filing due to portal-related constraints was treated as a just and reasonable cause. The rejection order was therefore found to be unsustainable, and the delay was condoned.

Conclusion: The delay in filing the appeal was condoned, the rejection order was set aside, and the appeal was directed to be taken on record and decided in accordance with law.

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