GST appeal delay condoned where one-day lateness and gross injustice justified High Court interference

Under the CGST Act, the High Court held that the statutory limit for condonation under Section 107 does not exclude its extraordinary jurisdiction where refusal to condone would cause gross injustice. As the GST appeal was delayed by only one day and the explanation for delay was found acceptable, the Court condoned the delay, set aside the order rejecting the appeal as time-barred, and remitted the matter to the Appellate Authority for decision on merits.

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Issues: Whether the High Court should interfere with the appellate order rejecting the GST appeal as time-barred and condone the one-day delay in filing the appeal beyond the period extendable by the Appellate Authority.

Analysis: The appeal was filed after the prescribed period under Section 107(1) of the Central Goods and Services Tax Act, 2017 and beyond the further one-month period for condonation under Section 107(4) of the Central Goods and Services Tax Act, 2017. The Court relied on its earlier view that the statutory bar on condonation beyond one month does not curtail the extraordinary jurisdiction of the High Court where refusal to condone would result in gross injustice. Considering that the delay was only one day and the explanation offered by the petitioner was found acceptable, the Court held that the matter deserved consideration on merits.

Conclusion: The delay was condoned and the rejection order was set aside, with the appeal remitted to the Appellate Authority for fresh decision on merits in accordance with law.

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