Condonation of delay in GST registration appeals: High Court used writ relief to preserve the appellate remedy and hearing on merits.

A 720-day delay in filing an appeal against cancellation of GST registration was condoned on the basis of financial hardship and circumstances beyond the assessee's control. While the appellate limitation under Section 107 of the Rajasthan GST Act could not be extended by the Appellate Authority beyond the statutory ceiling, the High Court held that constitutional writ jurisdiction may be used in appropriate cases to prevent denial of the appellate remedy. The Court applied its consistent approach that refusal to condone delay in matters affecting business continuity and livelihood would cause grave prejudice, and directed the appeal to be heard on merits.

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Issues: Condonation of a 720-day delay in filing the appeal against cancellation of GST registration and the consequential direction to the Appellate Authority to hear the appeal on merits.

Analysis: The delay occurred due to stated financial hardship and circumstances beyond the petitioner's control. The Appellate Authority is bound by the limitation structure under Section 107 of the Rajasthan Goods and Services Tax Act and cannot extend limitation beyond the statutory ceiling, but constitutional courts may in appropriate cases grant relief to avoid denial of the appellate remedy. The Court followed its earlier consistent view that where cancellation of GST registration affects business continuity and livelihood, a strict refusal to condone delay would cause grave prejudice.

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

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