Effective communication of GST orders and personal hearing failures can justify condonation of delayed statutory appeals on merits.

Where a GST order is merely uploaded on the portal without effective communication, and the taxpayer was denied a personal hearing, delay in filing the statutory appeal may be condoned where it arose beyond the taxpayer's control. The notes state that strict application of the appellate limitation period would materially prejudice the taxpayer and prevent merits adjudication. The appeal was therefore to be entertained and decided on merits if filed within the stipulated period.

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Issues: Whether delay in filing the statutory GST appeal should be condoned where the order was not effectively communicated and no personal hearing was afforded.

Analysis: Although the Appellate Authority is bound by the limitation prescribed for appeals, the delay resulted from circumstances beyond the petitioner's control. Mere uploading of the order on the GST portal did not effectively communicate it in the circumstances, and denial of personal hearing materially prejudiced the petitioner. Refusal to permit merits adjudication would cause grave injury.

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

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