Condonable delay in statutory appeal cannot justify rejection; appeal must be numbered and decided on merits.

The appellate authority should not reject a statutory appeal where the delay is within the condonable period and the matter requires consideration on merits. On the facts stated, a 22-day delay was held to be condonable, and the authority ought to have taken a lenient view and numbered the appeal. The impugned rejection was set aside, and the appellate authority was directed to register the appeal and decide it on merits in accordance with law.

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Issues: Whether the appellate authority was justified in rejecting the statutory appeal for a delay of 22 days when the delay was within the condonable period and the appeal required consideration on merits.

Analysis: The appeal arose from an advance ruling under section 100(1) of the Telangana Goods and Services Tax Act, 2017. The delay was stated to be only 22 days and, on the material placed before the Court, it fell within the condonable period. In these circumstances, the appellate authority ought to have taken a lenient view and proceeded to number the appeal so that the merits could be examined.

Conclusion: The rejection of the appeal was not sustained. The impugned order was set aside and the appellate authority was directed to number the appeal and decide it on merits in accordance with law.

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