Condonation of delay in GST appeal cannot be rejected mechanically without considering the explanation offered for late filing.

An appellate order rejecting a GST appeal as time-barred was unsustainable where the authority did not consider the taxpayer's stated grounds for condonation of delay. The High Court held that limitation could not be decided mechanically without examining the explanation for default. The order was set aside and the matter remitted to the appellate authority for fresh consideration after notice to the taxpayer and in accordance with law.

---

---

Issues: Whether the appellate order rejecting the appeal as time-barred could be sustained when the grounds seeking condonation of delay were not considered, and whether the matter required remand for fresh consideration.

Analysis: The appeal had been filed beyond the prescribed period under section 107 of the Uttar Pradesh Goods and Services Tax Act, 2017, but the writ petitioner had pleaded specific grounds for condonation of delay. The impugned appellate order proceeded only on limitation and did not deal with the explanation offered for the delay. An appellate order rejecting the matter on delay without considering the stated cause for default was held unsustainable.

Conclusion: The order rejecting the appeal as time-barred was set aside and the matter was remitted to the appellate authority to pass a fresh order after notice to the writ petitioner and in accordance with law.

---