The HC held that the 16-day delay in filing the appeal...

The HC held that the 16-day delay in filing the appeal constitutes sufficient cause and is within the one-month period contemplated by s.107(4) of the CGST Act; accordingly, the delay is condoned under the court's writ jurisdiction. The rectification application will not be summarily rejected for delay. Costs of Rs.5,000 are imposed on the Petitioner to be paid to the GST Department. The appeal is restored to its number before the Appellate Authority. The court noted that while earlier authority declined condonation beyond statutory periods, it may, in appropriate cases, exercise discretion to condone delay where sufficient cause is shown.

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