Condonation of delay in GST appeal granted where bona fide reasons existed and the matter was restored for merits.

A five-day delay in filing a GST appeal was condoned where the appellant had made the requisite pre-deposit and showed the delay arose from lack of proper knowledge of the GST portal. The Court accepted that the appellant was a small businessman, found no absence of bona fides, and held that no undue benefit would result from a belated appeal. It further found that the appellate authority had taken an unduly rigid view of limitation and failed to exercise its jurisdiction properly. The rejection of the appeal on limitation was set aside, and the appeal was restored for hearing on merits after giving the appellant an opportunity of hearing.

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Issues: Whether the delay of five days in filing the GST appeal ought to be condoned and the appeal restored for decision on merits.

Analysis: The petitioner had preferred the appeal with the requisite pre-deposit and sought condonation of a short delay, explaining that the delay occurred due to lack of proper knowledge of the GST portal. The Court accepted that the petitioner was a small businessman, found no lack of bona fide, and noted that no advantage would be gained by filing a belated appeal. The appellate authority was held to have adopted an unduly rigid view on limitation and thereby failed to exercise the jurisdiction vested in it.

Conclusion: The delay in filing the appeal was condoned, the order rejecting the appeal on limitation was set aside, and the appellate authority was directed to hear and decide the appeal on merits after giving the petitioner an opportunity of hearing.

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