GST appeal delay condonation allows merits adjudication where filing was prevented by circumstances beyond the taxpayer's control.

Condonation of delay in filing a statutory GST appeal is addressed where circumstances preventing timely filing are beyond the taxpayer's control. The note explains that, although the Appellate Authority is bound by the limitation framework under Section 107, denying adjudication on merits may cause grave injury and prejudice in appropriate cases. It describes an approach under which delayed appeals may be considered on merits, with the appeal to be entertained and adjudicated if filed within the stipulated period.

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Issues: Whether delay in filing the statutory GST appeal should be condoned and the appeal entertained for adjudication on merits.

Analysis: Although the Appellate Authority is bound by the limitation framework under Section 107, the circumstances preventing timely filing were found to be beyond the petitioner's control. Denial of adjudication on merits in those circumstances would cause grave injury and prejudice. The consistent approach permitting delayed appeals to be considered on merits was applied.

Conclusion: The delay in filing the appeal was condoned, and the Appellate Authority was directed to entertain and adjudicate the appeal on merits if filed within the stipulated period.

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