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Issues: Whether delay in filing the appeal under the GST appellate framework should be condoned and the petitioner permitted to file a fresh appeal to be decided on merits.
Analysis: The authorities fairly accepted that the question of delay and the consequence of dismissal of the appeal on limitation had already been examined in earlier decisions of the same Court. The petitioner did not press the remaining prayers. In these circumstances, the Court exercised the course indicated by the Supreme Court in Tecnimont and granted relief so that the appeal could be entertained afresh and adjudicated on merits without being defeated on the ground of limitation, provided it was filed within the stipulated time.
Conclusion: The delay in filing the appeal was condoned and the petitioner was allowed to file a fresh appeal to be considered on merits if filed within 15 days.
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