Condonation of delay in tax appeal preserved the assessee's right to merits-based appellate review.

A tax appeal filed beyond limitation was considered capable of condonation where the delay arose from circumstances beyond the appellant's control and refusal to extend time would have prevented merits-based adjudication. The Court followed earlier Division Bench practice of preserving the statutory appellate remedy when strict limitation would cause grave prejudice to the taxpayer. The delay was therefore condoned and the appeal directed to be heard on merits. The assessee's writ relief was limited to restoration of the appellate remedy, while the challenge to the validity of the relevant provision was left for determination in appropriate proceedings.

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Issues: Whether the delay in filing the statutory appeal against the GST demand order deserved to be condoned and the appeal directed to be entertained on merits.

Analysis: The order notes that the appeal was time-barred under the limitation framework governing tax appeals, but the Court accepted the explanation that the delay occurred due to circumstances beyond the petitioner's control. It relied on the consistent approach adopted in earlier Division Bench decisions of the same Court, where delay was condoned to prevent denial of adjudication on merits and consequent prejudice to the taxpayer.

Conclusion: The delay in filing the appeal was condoned and the Appellate Authority was directed to entertain and decide the appeal on merits.

Final Conclusion: The writ petition succeeded to the extent of restoring the assessee's appellate remedy, while the challenge to the vires of the identified provision was left open for adjudication in appropriate proceedings.

Ratio Decidendi: Where a tax appeal is delayed for reasons beyond the appellant's control and refusal to condone the delay would cause grave prejudice by foreclosing merits-based adjudication, the delay may be condoned to preserve the statutory appellate remedy.

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