Consideration of delay-condonation grounds required before rejecting GST appeals on limitation; merits review follows upon compliance with conditions.

Consideration of delay-condonation grounds required before rejecting GST appeals on limitation; merits review follows upon compliance with conditions.
Case-Laws
GST
Failure to consider grounds advanced in a delay-condonation application rendered the rejection of a delayed GST appeal unsustainable, irrespective of whether those grounds would ultimately succeed. The High Court set aside the limitation-based rejection, condoned the delay subject to timely payment of costs, and required the appellate authority to decide the appeal on merits. Protection would lapse upon non-compliance with that condition or unnecessary adjournments. The underlying tax demand was not examined.
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