Writ relief for delayed GST appeal: 301-day delay condoned where refusal to hear would cause grave prejudice.

In writ jurisdiction, a 301-day delay in filing a GST appeal may be condoned where the delay arose from circumstances beyond the appellant's control and refusal to hear the appeal would cause grave prejudice. Although the appellate authority remains bound by the statutory limitation in Section 107, the High Court held that rigid insistence on time-bar in the facts would be unjust, particularly where cancellation of GST registration could affect livelihood and business continuity. The appellate order dismissing the appeal as time-barred was set aside and the appeal was directed to be heard on merits.

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Issues: Whether the delay of 301 days in filing the GST appeal could be condoned in writ jurisdiction, and whether the appellate order dismissing the appeal as time-barred should be set aside.

Analysis: The Court noted that the appellate authority is bound by the statutory limitation contained in Section 107, but held that the petitioner's delay arose from circumstances beyond control and that refusal to entertain the appeal would cause grave prejudice. The Court followed its earlier decisions granting writ relief in similar matters and emphasised that cancellation of GST registration may affect livelihood and business continuity, making rigid refusal to consider the appeal on merits unjust in the facts of the case.

Conclusion: The delay of 301 days was condoned, the appellate order dismissing the appeal as time-barred was set aside, and the appellate authority was directed to hear the appeal on merits.

Ratio Decidendi: In appropriate writ proceedings, delay in filing a GST appeal may be condoned where the refusal to entertain the appeal would cause grave prejudice and the delay is attributable to circumstances beyond the appellant's control, notwithstanding the statutory limitation before the appellate authority.

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