GST appeal delay condonation applied where circumstances beyond control prevented timely filing and merits hearing was warranted.

Delay in filing a GST appeal may be condoned where the appellant shows that the lapse arose from circumstances beyond control and refusal to hear the matter on merits would cause grave prejudice. Applying Section 107 of the Rajasthan GST Act and earlier coordinate bench decisions on similar facts, the HC held that the appellate authority should not have rejected the appeal solely on limitation. The 84-day delay was condoned, the order dismissing the appeal as time-barred was set aside, and the appeal was directed to be entertained and decided on merits.

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Issues: Whether the delay of 84 days in filing the GST appeal should be condoned and the appeal directed to be heard on merits.

Analysis: The Appellate Authority was bound by the limitation prescribed under Section 107 of the Rajasthan Goods and Services Tax Act, 2017, but the delay was found to have occurred due to circumstances beyond the petitioner's control. The Court followed its earlier coordinate bench decisions on similar facts and noted that refusal to consider the appeal on merits would cause grave prejudice to the petitioner.

Conclusion: The delay of 84 days was condoned, the appellate order dismissing the appeal on limitation was set aside, and the appeal was directed to be entertained and decided on merits in favour of the petitioner.

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