Condonation of delay required where an unrepresented appellant had sufficient cause, restoring statutory appeal for merits review.

Condonation of delay required where an unrepresented appellant had sufficient cause, restoring statutory appeal for merits review.Case-LawsGSTCondonation of delay should be considered through a justice-oriented approach where an appellant appearing wit…

Condonation of delay required where an unrepresented appellant had sufficient cause, restoring statutory appeal for merits review.
Case-Laws
GST
Condonation of delay should be considered through a justice-oriented approach where an appellant appearing without legal assistance could not file a condonation application or properly present grounds due to bona fide reasons, unavoidable circumstances and sufficient cause. The short delay was condoned because the appellant's lack of representation warranted an opportunity to pursue the statutory appeal with legal assistance. The appellate order was set aside, and the appeal was restored and remitted for fresh consideration on merits, with liberty to engage counsel and file additional grounds.
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