Condonation of delay in GST appeal granted where bona fide circumstances beyond control prevented timely filing, restoring merits review.

Delay in filing a statutory appeal under Section 107 of the Rajasthan GST Act was condoned because the petitioner showed bona fide circumstances beyond control, namely the sudden demise of the proprietor. The Court held that refusal to entertain the appeal would cause grave prejudice and followed earlier Coordinate Bench decisions taking the same view. The Appellate Authority was directed to entertain the appeal and decide it on merits, thereby restoring the petitioner's appellate remedy.

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Issues: Whether the delay in filing the statutory appeal against the assessment order was liable to be condoned and the appeal directed to be heard on merits.

Analysis: The appeal was filed beyond the prescribed limitation under Section 107 of the Rajasthan Goods and Services Tax Act, 2017. The delay was attributed to circumstances beyond the petitioner's control arising from the sudden demise of the proprietor, and the Court found that refusal to entertain the appeal would cause grave prejudice. Following earlier Coordinate Bench decisions taking the same view, the Court held that the circumstances disclosed sufficient cause for condonation.

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

Final Conclusion: The writ petition succeeded to the extent of restoring the petitioner's appellate remedy and enabling consideration of the dispute on merits.

Ratio Decidendi: Where delay in filing a statutory appeal is shown to have occurred due to bona fide circumstances beyond the appellant's control, the delay may be condoned so that the appeal is decided on merits.

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