Condonation of delay requires consideration of a taxpayer's explanation; failure to do so restores the GST appeal for merits.
Case-Laws
GST
Condonation of delay in GST appeals requires the appellate authority to consider the taxpayer's specific explanation rather than reject the appeal solely by referring to the statutory limitation provision. Failure to assess a plea that an accountant did not inform the taxpayer of the limitation period undermines the rejection, irrespective of whether that plea ultimately merits condonation. The delayed appeal was restored for decision on merits after condonation, subject to payment of costs within the stipulated period; failure to comply withdraws that benefit.
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