Enabling statutory language in waiver schemes may prevent rejection of delayed applications solely on limitation grounds.

A waiver application under Section 128A of the CGST Act could not be rejected solely as time-barred where the filing period was framed in enabling language and was not expressly made mandatory. The Court treated the use of "may" as significant, holding that the stipulated period was not an inflexible bar to consideration of the statutory request. On that construction, rejection only on limitation grounds was unsustainable, and the applicant was entitled to reconsideration of the waiver claim in accordance with law.

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Issues: Whether the waiver application under Section 128A of the Central Goods and Services Tax Act, 2017 could be rejected solely on the ground that it was filed beyond three months from the notified date, and whether the rejection of the application was lawful.

Analysis: The notified date for making payment to avail the benefit under Section 128A was 31.03.2025, and the petitioner filed the waiver application on 18.07.2025. The rejection was founded only on delay. The provision governing the filing of the application was construed as enabling in nature, because it used the expression "may" and did not impose an inflexible mandate. On that construction, the department could not treat the stipulated period as a strict bar so as to deny consideration of the application solely on limitation grounds.

Conclusion: The rejection of the waiver application as time-barred was unsustainable, and the petitioner was entitled to reconsideration of the application in accordance with law.

Final Conclusion: The challenge to the rejection of the waiver request succeeded, and the matter was disposed of by restoring consideration of the petitioner's statutory claim while keeping the connected proceedings in abeyance.

Ratio Decidendi: Where a statutory waiver scheme uses enabling language and does not expressly make the filing period mandatory, an application cannot be rejected solely for being filed after the notified date if the scheme otherwise permits consideration in law.

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