Condonation of short delay in GST appeal granted where limitation was computed without considering the explanation for delay.

A short delay of 19 days in filing a statutory appeal under the CGST Act was condoned because the appellate authority computed limitation from the adjudication order date without properly considering the explanation for delay. The order dismissing the appeal as time-barred was found inconsistent with the authority's own reasoning, as the cause shown for the brief delay was not examined. On that basis, the limitation dismissal was set aside and the appeal restored for consideration on merits.

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Issues: Whether the delay of 19 days in preferring the statutory appeal under the Central Goods and Services Tax Act, 2017 ought to be condoned and the appellate order dismissing the appeal as time-barred ought to be set aside.

Analysis: The impugned appellate order proceeded on the basis of the date of the adjudication order and treated the appeal as belated without taking into account the explanation for the delay. The order also did not consider the cause shown for the short delay of 19 days. In these circumstances, the basis adopted for computing delay was found inconsistent with the appellate authority's own reasoning, and the delay was held fit to be condoned.

Conclusion: The delay was condoned and the order dismissing the appeal on limitation was set aside.

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