2026 (3) TMI 425 - SCH - GST

Condonation of delay: court permits out-of-time appeal if filed within a fortnight and requires merits-based disposal.

Condonation of delay was granted to permit substantive adjudication despite limitation: the court upheld the High Court's approach of allowing an ... Condonation of delay - entitlement to decision on merits despite limitation. Condonation of delay - entitlement to decision on merits despite limitation - HELD THAT: - The Court recorded that the High Court [2025 (11) TMI 357 - ALLAHABAD HIGH COURT], while dismissing the writ petition, granted the petitioner liberty to approach the appellate authority with an appeal and provided that if such appeal was filed within three weeks limitation would not stand as a bar to consideration on merits. The Supreme Court, after condoning the delay, declined to intervene with the High Court's approach but modified the timeline, directing that if the petitioner prefers an appeal within a fortnight the appellate authority shall proceed to decide it on merits. The direction requires the appellate authority to entertain and decide the appeal on its substantive merits notwithstanding the earlier limitation bar, provided the petitioner institutes the appeal within the extended period granted by this Court. [Paras 2, 3, 4] Delay is condoned; petitioner may file the appeal within a fortnight and the appellate authority shall decide the appeal on merits despite limitation. Final Conclusion: The special leave petition is dismissed. Outcome: Special Leave Petition dismissed [No detailed order].