Condonation of delay in GST appeal granted, with rejection as time-barred set aside and matter remanded for merits.

A 28-day delay in filing an appeal under the WBGST/CGST Act was condoned where the appellant had also made the mandatory pre-deposit and gave an explanation for the delay. The High Court noted that the Tribunal was not yet constituted and that the matter was better placed before the appellate authority. The order rejecting the appeal as time-barred was set aside, and the appeal was remanded for disposal on merits.

---

---

Issues: Whether the appellate authority was justified in rejecting the appeal on the ground of delay and whether the delay ought to be condoned with a remand of the matter for disposal on merits.

Analysis: The appeal had been filed against an order passed under Section 73 of the WBGST/CGST Act, 2017 along with the mandatory pre-deposit, though with a delay of 28 days and an accompanying explanation. The Tribunal was not yet constituted, and the matter was better suited for consideration by the appellate authority. In these circumstances, the explanation for delay was accepted, the delay was condoned, and the order rejecting the appeal as time-barred was set aside with a direction to hear the appeal on merits.

Conclusion: The rejection of the appeal for delay was not sustained. The delay was condoned and the matter was remanded to the appellate authority for adjudication on merits.

---