Condonation of delay in GST appeals secured where precedent supported merits-based appellate consideration and limitation was kept open.

Delay in filing a statutory GST appeal was condoned where the limitation issue was already covered by co-ordinate Bench precedent under the RGST Act and CGST Act. The court accepted the parties' agreement to dispose of the matter on the same terms, noted the Supreme Court authority permitting similar relief, and preserved the appellants' right to pursue the appellate remedy on merits. Fresh appeals were allowed to be filed within the stipulated time, and the limitation objection was directed not to defeat consideration of the appeals if filed in time.

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Issues: Whether the delay in filing the statutory appeal should be condoned and the petitioners should be permitted to file a fresh appeal to be decided on merits without rejection on limitation.

Analysis: The issue was treated as covered by earlier co-ordinate Bench decisions on the same limitation question under section 107 of the RGST Act, 2017 and the CGST Act, 2017. The parties were ad idem that the matters could be disposed of in the same terms. The Court also took note of the Supreme Court decision permitting such relief and accepted the request to keep all contentions open before the appellate authority. The petitioners did not press any further prayer.

Conclusion: The delay in filing the appeal was condoned and the petitioners were permitted to file a fresh appeal within the stipulated time, to be considered on merits without objection on limitation. The petitioners were thus granted relief.

Final Conclusion: The writ petitions were disposed of with liberty to pursue the appellate remedy on merits, and the limitation bar was directed not to defeat consideration of the appeals if filed within time.

Ratio Decidendi: Where the limitation issue in filing a statutory GST appeal stands covered by binding precedent and the court finds it to preserve the assessee's right to an adjudication on merits, delay may be condoned and the appeal directed to be entertained without deciding limitation against the assessee.

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