Statutory GST appellate remedy preserved, with appellate authority permitted to consider delay condonation and decide merits.

The petitioner elected to pursue the statutory GST appellate remedy rather than obtain adjudication of the challenge to unsigned GST forms or the adjudication order. No merits were decided. Liberty was granted to file an appeal within three weeks, with the prescribed pre-deposit and grounds of law and fact. The appellate authority may consider the delay-condonation application and, if satisfied, determine the appeal on merits.

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Issues: Whether the challenge to the GST adjudication proceedings should be entertained when the petitioner seeks to pursue the statutory appellate remedy.

Analysis: No merits of the challenge to the unsigned GST forms or the adjudication order were adjudicated. The petitioner elected to file a statutory appeal, including grounds of law and fact, with the prescribed pre-deposit and an application for condonation of delay.

Outcome: Liberty granted to file a statutory appeal within three weeks; the appellate authority may consider delay and, if satisfied, decide the appeal on merits.

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