Writ jurisdiction can protect GST merits adjudication where delayed filing arose from circumstances beyond the assessee's control.

Section 107 of the CGST and Rajasthan GST Acts restricts the appellate authority's power to condone delay in filing GST appeals. The article notes that writ jurisdiction may nevertheless secure a merits hearing where delay resulted from circumstances beyond the assessee's control, including lack of timely knowledge of an assessment order and prompt action after communication. It states that refusing merits adjudication in such circumstances causes grave prejudice. On the stated facts, a 114-day delay was condoned and the GST appeal was to be entertained and decided on merits.

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Issues: Whether delay beyond the period condonable by the appellate authority in filing a GST appeal could be condoned in writ jurisdiction where the assessee showed that the delay was caused by circumstances beyond its control.

Analysis: Section 107 of the Central Goods and Services Tax Act, 2017 and the Rajasthan Goods and Services Tax Act, 2017 limits the appellate authority's power to condone delay. The stated circumstances showed that the assessee lacked timely knowledge of the assessment order and acted promptly after communication. Denial of a merits hearing in those circumstances would cause grave prejudice. The established approach permits writ relief to secure merits adjudication where sufficient cause exists beyond the assessee's control.

Conclusion: The delay of 114 days was condoned in favour of the assessee, and its appeal was required to be entertained and adjudicated on merits.

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