2026 (3) TMI 1195 - AAAR - GST

Condonation of delay where documented electronic filing failure constituted sufficient cause, leading to admission of the late appeal.

The proviso to Section 100(2) of the Central Goods and Services Tax Act, 2017 permits admission of an appeal presented within a further period not ... Condonation of delay under proviso to Section 100(2) of the CGST Act - sufficient cause - delay of 28 days in filing the appeal - technical glitch as cause - repeated attempts to file the appeal online were unsuccessful due to a recurring portal error, supported by screenshots and a helpdesk ticket - Power of the Appellate Authority under Section 101(1). Condonation of delay under proviso to Section 100(2) of the CGST Act - HELD THAT: - The Appellate Authority examined the material on record and found that the appellant received the advance ruling and made repeated attempts to file the appeal online but encountered a persistent portal error shown in screenshots and had raised a helpdesk ticket. The appeal was filed within the further period of thirty days permitted by the proviso to Section 100(2). On these facts the Authority was satisfied that the appellant was prevented by a sufficient cause from presenting the appeal within the initial thirty days and therefore the delay was condonable under the proviso. The Authority relied on its power under Section 101(1) to pass the appropriate order. [Paras 7, 8] The delay in filing the appeal is condoned under the proviso to Section 100(2) and the appeal is admitted for consideration on merits. Final Conclusion: The Appellate Authority condoned the delay in filing the appeal on the basis of technical portal failure constituting sufficient cause under the proviso to Section 100(2) and admitted the appeal for adjudication on merits. Issues: Whether the delay of 28 days in filing the appeal against Advance Ruling No. 42/AAR/2025 dated 08.10.2025 can be condoned under the proviso to Section 100(2) of the Central Goods and Services Tax Act, 2017.Analysis: The Appellate Authority considered the appellant's evidence that the Advance Ruling was received in October 2025 and that repeated attempts to file the appeal online were unsuccessful due to a recurring portal error, supported by screenshots and a helpdesk ticket. The appeal was filed physically on 10.12.2025, resulting in a delay of 28 days beyond the normal 30-day period. The proviso to Section 100(2) allows the Appellate Authority to admit an appeal presented within a further period not exceeding thirty days if satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the original period. The Authority found the documentary evidence of technical failure and helpdesk interaction credible and sufficient to constitute a preventing cause within the meaning of the proviso.Conclusion: The delay of 28 days in filing the appeal is condoned under the proviso to Section 100(2) of the Central Goods and Services Tax Act, 2017, and the appeal is admitted for consideration on merits.