Condonation of delay in GST appeal granted where circumstances beyond control justified hearing the matter on merits.

Delay in filing the GST statutory appeal was condoned because the assessee showed circumstances beyond its control preventing timely filing, and the Court considered that refusal to hear the matter on merits would cause grave prejudice. Applying its consistent approach in similar matters, the Court treated the explanation as sufficient under the limitation framework in Section 107 and directed the Appellate Authority to entertain and decide the appeal on merits.

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

Analysis: The petitioner was found to have been prevented from filing the appeal within the prescribed period due to circumstances stated to be beyond its control. Though the appellate remedy is governed by the limitation prescribed under Section 107 of the GST law, the Court noted that refusal to consider the appeal on merits in the given facts would cause grave prejudice. Following its consistent earlier approach in similar matters, the Court treated the explanation as sufficient for condoning the delay.

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

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