Delay condonation in GST appeal can restore the appellate remedy when late filing is satisfactorily explained.

Delay in filing a GST appeal may be condoned where the appeal was dismissed solely on limitation and the explanation for late filing is accepted. The writ court exercised Article 226 jurisdiction to interfere with the dismissal order, relying on the petitioner's stated lack of knowledge of the original order and the approach adopted in similar cases. The dismissal was quashed, the delay was condoned, and the appeal was restored to the appellate authority for disposal on merits.

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Issues: Whether the delay in filing the appeal against the GST order should be condoned and the appeal be remanded for decision on merits.

Analysis: The appeal had been dismissed only on the ground of delay beyond the prescribed period. The writ petition was filed under Article 226 of the Constitution of India seeking interference with that dismissal order. In view of the petitioner's explanation that the appeal was filed after knowledge of the original order, and in light of the similar course adopted in earlier cases, the Court found it to interfere and restore the appellate remedy for consideration on merits.

Conclusion: The delay was condoned, the dismissal order was quashed, and the matter was remanded to the appellate authority to dispose of the appeal on merits in favour of the petitioner.

Ratio Decidendi: Where an appeal is dismissed solely for delay and the explanation for the delayed filing is accepted, the delay may be condoned and the appeal restored for adjudication on merits.

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