Condonation of delay in filing GST appeal after participation does not excuse unexplained eight month inaction; appeal barred.

Petition challenges refusal to condone an eight-month delay in filing an appeal against an assessment imposing interest and penalty. The HC held that active participation in adjudicatory proceedings creates a duty to monitor departmental communications on the statutory portal; an unexplained or inadequately explained prolonged inaction (here eight months) after participation does not ordinarily justify condonation of delay. Because the petitioner offered no satisfactory explanation for the long inaction and had responsibility to verify the portal, the request for condonation and liberty to file the appeal was rejected and the petition dismissed.

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Issues: Whether the Court should condone the delay and grant liberty to the petitioner to file an appeal against the assessment order dated 18.06.2025 challenging interest and penalty imposed.

Analysis: The petitioner had filed a reply to the show cause notice (DRC-01 dated 12.09.2024) and participated in the personal hearing before the assessing authority. The assessment order was passed on 18.06.2025 and the disputed tax amount was thereafter recovered. The petitioner says he remained unaware of the assessment order due to negligence of his consultant and therefore seeks condonation of an eight-month delay in filing an appeal. The respondent contests the plea, relying on the fact that the petitioner had actively participated in proceedings and therefore had a duty to monitor subsequent developments on the GST web portal. The Court examined the record and found no satisfactory explanation for the long inaction; it emphasized the assessee's responsibility to verify the departmental portal and that participation in proceedings coupled with failure to take steps for eight months without adequate cause does not justify condonation of delay.

Conclusion: The petitioner's request for condonation of delay and for liberty to file an appeal is rejected; the petition is dismissed as devoid of merits.

Ratio Decidendi: Where an assessee has participated in adjudicatory proceedings, an unexplained or inadequately explained prolonged delay in challenging the consequent assessment (including an eight-month inaction) and failure to verify departmental communications on the statutory portal do not ordinarily justify condonation of delay for filing an appeal.

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