Condonation of GST appeal delay restored statutory adjudication on merits through writ jurisdiction in the interests of justice.

Delay in filing a statutory GST appeal may be condoned in writ jurisdiction where dismissal on limitation has prevented any merits determination. The notes state that, in the particular circumstances and without respondent objection to remand, Article 226 jurisdiction was exercised to restore the statutory remedy in the interests of justice. The delay was condoned without examining the underlying tax dispute, and the appeal was restored to the Appellate Authority for a fresh decision on merits.

---

---

Issues: Whether delay in filing the statutory GST appeal, resulting in its dismissal as time-barred, could be condoned in writ jurisdiction to restore adjudication on merits.

Analysis: The petitioner had not received a merits determination from the Appellate Authority because its appeal was rejected on limitation. In the peculiar circumstances, and with no objection from the respondents to a merits remand, exercise of jurisdiction under Article 226 to restore the statutory remedy was considered necessary to serve the ends of justice. The delay of 87 days was therefore condoned without examining the underlying tax controversy.

Conclusion: The delay in filing the appeal was condoned, and the statutory appeal was restored for fresh decision on merits by the Appellate Authority.

---