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of <h1>Condonation of delay under Section 107(4) J&K SGST/CGST Act: 15day delay condoned and appeal remitted for merits.</h1> Condonation of delay under Section 107(4) of the J&K SGST/CGST regime permits the Appellate Authority to allow an appeal within an additional onemonth ... Condonation of delay - limitation period - Section 107(4) of the J&K SGST Act, 2017 / CGST Act, 2017 - extended one-month period for presenting appeal - remand for adjudication on merits - HELD THAT:- In terms of Section 107(4) of the Act, the Appellate Authority, if satisfied that the appellant was prevented from presenting the appeal within the aforesaid period of three months or six months as the case may be, can allow it to be presented within a period of one month, meaning thereby, that if the appellant demonstrates sufficient cause preventing him from presenting the appeal within three months/six months, the appeal can be presented within a further period of one month. The grounds urged in the Petitioner’s application for condonation of delay can neither be termed as imaginary nor fanciful. Given that the delay was a mere 15 days, Respondent No. 3 erred by adopting a hyper-technical approach to 'knock out' the appeal at the threshold. Such a dismissal is contrary to the spirit of Section 107(4) of the Act, which explicitly permits the condonation of delay within an extended one-month window. Since the limitation period (after legal exclusions) expired on 12.05.2025, the Respondents’ insistence that the appeal should have been preferred by 07.05.2025 is logically flawed and legally unsustainable; it effectively curtails the statutory period granted to the Petitioner. Accordingly, we set aside the order dated 19.01.2026 and condone the delay in filing the appeal and remit the matter to respondent No. 3 for adjudication of the appeal on merits. Issues: Whether the delay of 15 days in filing the appeal against order dated 17.01.2025, after excluding the period spent by the petitioner in writ proceedings, is liable to be condoned under Section 107(4) of the J&K SGST/CGST Act and whether the appellate authority's order dismissing the appeal as time-barred should be set aside and the matter remitted for adjudication on merits.Analysis: The limitation period originally expired on 16.04.2025 but, on exclusion of 26 days spent pursuing a writ petition before this Court, the last date for filing the appeal extended to 12.05.2025. The appeal was filed on 28.05.2025, resulting in a 15-day delay. Section 107(4) permits the Appellate Authority to condone delay and allow an appeal to be presented within a further period of one month if satisfied that the appellant was prevented from presenting the appeal within the prescribed period. The reasons advanced by the petitioner for the short delay were neither imaginary nor fanciful, and the appellate authority's reliance on an earlier date (07.05.2025) to deny condonation improperly curtailed the statutory extended window available under Section 107(4). Given the marginal nature of the delay and the explanation furnished, dismissing the appeal on a hyper-technical basis was contrary to the statutory provision permitting condonation.Conclusion: The delay of 15 days in filing the appeal is condoned under Section 107(4) of the Act; the order dismissing the appeal as time-barred is set aside and the matter is remitted to the Appellate Authority for adjudication of the appeal on merits in accordance with law.
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