2026-VIL-144-RAJ
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SGST High Court Cases

GST – Condonation of delay in filing appeals beyond statutory limitation under Section 107 of the CGST Act, 2017 - Petitioner filed an appeal against the cancellation order but with a delay of 160 days, beyond the prescribed 3+1 months limitation period under the CGST Act. The appellate authority dismissed the appeal as being time-barred - Whether the High Court, in exercise of its extraordinary jurisdiction under Article 226 of the Constitution, is precluded from granting relief merely because the statutory period of limitation prescribed under Section 107 of the CGST Act has expired – HELD - The statutory right of appeal is a valuable right, and denial of such right on account of procedural lapses, without examining whether such denial leads to manifest injustice or disproportionate consequences, would be contrary to settled principles of law. The CGST Act, being a comprehensive fiscal reform statute, intends to facilitate trade and business continuity, and hence the provisions under Section 107 cannot be frustrated on mere technicalities – Though the appellate authority under the CGST Act is not empowered to condone delay beyond the outer limit of one month prescribed in Section 107(4), however, the High Court, in exercise of its wide powers under Article 226, can condone delays in appropriate cases to prevent a taxpayer from being rendered remediless and to uphold the inclusive and facilitative objective of the GST regime - The impugned appellate order is set aside and the delay of 160 days in filing the appeal is condoned. The matter is remanded to the appellate authority for adjudication on merits – The writ petition is allowed
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