Condonation of delay in GST appeal allowed where ill-health explained the filing lapse and merits hearing was directed.

The Madras HC condoned a 192-day delay in filing a GST appeal, holding that the proprietor's ill-health and resulting inability to pursue the appeal constituted reasonable cause. As the appeal had been rejected solely on limitation, the Court exercised writ jurisdiction to permit a hearing on merits and directed the appellate authority to reconsider the matter afresh after affording an opportunity of hearing.

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Issues: Whether the delay of 192 days in filing the GST appeal could be condoned on the basis of the cause shown by the petitioner.

Analysis: The petitioner attributed the delay to the ill-health of the proprietor and the consequent inability to pursue the appeal in time. The record also indicated that the appellate authority had rejected the appeal solely on limitation. In the exercise of writ jurisdiction, the Court found the explanation to constitute reasonable cause for the delay and considered it appropriate to permit the appeal to be heard on merits after affording an opportunity of hearing.

Conclusion: The delay of 192 days was condoned and the matter was directed to be considered afresh on merits by the appellate authority.

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