Delay condonation in GST appeal remitted after rectification-pendency ground was not raised in the original application.

GST appeal dismissed as time-barred was set aside because the delay-condonation application had not specifically raised the pendency of a rectification application, a ground that could have supported exclusion of time and condonation of delay. The omission was attributed to the petitioner's Chartered Accountant, and the court considered it necessary to give the petitioner an opportunity to place that additional explanation before the appellate authority. The matter was remitted for fresh consideration of condonation of delay, with liberty to raise additional grounds, and, if delay is condoned, for decision on the appeal on merits.

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Issues: Whether the dismissal of the GST appeal as time-barred required interference where the petitioner sought to rely on the pendency of a rectification application to explain the delay, and whether the matter should be remitted for fresh consideration of condonation of delay and the appeal on merits.

Analysis: The delay condonation application disclosed several grounds, but it did not specifically invoke the pendency of the rectification application, which could have constituted sufficient cause for exclusion of the relevant period and for condonation of the delay. The omission was attributable to the petitioner's Chartered Accountant. In these circumstances, denying an opportunity to raise that ground would cause the petitioner to suffer the consequences of a substantial tax demand without consideration of the available explanation for delay. Remitting the matter would permit the petitioner to place the additional ground before the appellate authority and enable a fresh decision on condonation of delay, followed by merits if delay is condoned.

Conclusion: The order dismissing the appeal as time-barred was set aside and the matter was remitted to the appellate authority for fresh consideration of condonation of delay, with liberty to the petitioner to raise additional grounds.

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