Condonation of delay in GST appeal may be granted where portal access fails and denial of hearing would cause grave prejudice.

Delay in filing a statutory GST appeal may be condoned where the appellant shows circumstances beyond control and denial of access to the appellate remedy would cause grave prejudice. The text notes that the limitation under Section 107 of the RGST/CGST framework is binding, but where the online portal could not be used after expiry of limitation and the explanation was accepted, the appeal may be directed to be entertained and decided on merits.

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Issues: Whether the delay in filing the statutory appeal against cancellation of GST registration deserved condonation and whether the appellate authority should be directed to entertain and decide the appeal on merits.

Analysis: The statutory appellate period under Section 107 of the RGST/CGST framework is binding, but the delay was found to have occurred for reasons beyond the petitioner's control. Non-entertainment of the appeal would have caused grave prejudice, particularly where the appellate remedy could not be accessed through the online portal after limitation expired. In the circumstances, and following the consistent approach taken in earlier decisions, the Court accepted the explanation for delay and granted relief so that the appeal could be heard on merits.

Conclusion: The delay was condoned and the appellate authority was directed to entertain the appeal and decide it on merits, in favour of the petitioner.

Ratio Decidendi: Where a statutory appeal is prevented by circumstances beyond the appellant's control and denial of hearing would cause grave prejudice, the court may condone the delay and secure a merits-based adjudication.

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