Condonation of delay in appeal: technical limitation rejection set aside, with the appeal directed to be heard on merits.

An unduly technical rejection of an appeal for delay may be set aside where the delay prevents the matter from being examined on merits, particularly when the applicant's ability to continue business and livelihood is affected. The appellate order rejecting the appeal as time-barred was quashed, the delay was condoned, and the appeal was directed to be decided on merits.

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Issues: Whether the order rejecting the appeal as barred by delay of 10 months and 14 days was liable to be set aside and the delay in filing the appeal was liable to be condoned.

Analysis: The delay rejection was treated as unduly technical, and the petitioner's inability to carry on business without GST registration was recognised as affecting livelihood. The order rejecting the appeal was therefore interfered with, and the appeal was directed to be heard on merits.

Conclusion: The rejection of the appeal on limitation was set aside and the delay was condoned, in favour of the petitioner.

Final Conclusion: The writ petition succeeded to the extent that the impugned appellate order was quashed and the appellate authority was required to decide the appeal on merits.

Ratio Decidendi: A delay rejection that is unduly technical, especially where it affects the continuation of business and livelihood, may be set aside so that the appeal can be decided on merits.

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