GST appeal delay condoned where circumstances beyond control justified hearing on merits and prevented grave prejudice.

GST appellate limitation is applied subject to condonation where the assessee shows that delay arose from circumstances beyond its control and that refusal to hear the matter would cause grave prejudice. The Rajasthan High Court followed its earlier approach in similar matters, accepted the explanation for delay as sufficient, and directed that the appeal be entertained and decided on merits.

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Issues: Whether the delay in filing the GST appeal deserved condonation and the appeal ought to be entertained and decided on merits.

Analysis: The statutory appellate remedy under the GST enactments is subject to limitation, but where the delay is shown to have arisen from circumstances beyond the control of the assessee, refusing consideration on merits would cause grave prejudice. The Court followed its consistent earlier view in similar matters and held that the explanation furnished was sufficient to justify interference.

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

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