Extended limitation for GST appeals requires fresh consideration before rejecting an appeal as time-barred.

An appellate rejection of a GST appeal as time-barred was set aside because the authority did not consider G.O.Ms.No.551 dated 16.11.2023, which extended the limitation period for appeals against covered orders passed before 31.03.2023 under Sections 73 and 74. The court held that limitation had to be computed in the light of that Government Order before an appeal could be rejected as barred by time. The matter was remanded to the appellate authority for fresh consideration of delay and limitation under the extended period.

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Issues: Whether the appeal rejected as time-barred was required to be considered in the light of G.O.Ms.No.551 dated 16.11.2023 extending the limitation for appeals against orders passed before 31.03.2023 under Sections 73 and 74 of the GST Act.

Analysis: The appellate authority had rejected the appeal on limitation without considering the Government Order extending the period for filing appeals up to 31.01.2024 for covered assessment orders. The challenge before the Court was confined to the effect of that Government Order on the computation of limitation and the resulting rejection of the appeal.

Conclusion: The rejection of the appeal was set aside and the matter was remanded to the appellate authority to consider the question of delay in the light of G.O.Ms.No.551 dated 16.11.2023.

Final Conclusion: The writ petition succeeded, and the appellate rejection on limitation was annulled for fresh consideration of delay by the appellate authority.

Ratio Decidendi: Where a subsequent Government Order extends the appellate limitation for covered GST assessments, the appellate authority must decide limitation in accordance with that extension before rejecting the appeal as time-barred.

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