2026-VIL-1054-CAL
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SGST High Court Cases

GST - Dismissal of appeal by First Appellate Authority on ground of limitation - Condonation of delay under Section 107 of CGST Act - Whether First Appellate Authority justified in dismissing appeal solely on ground of limitation without considering sufficient cause demonstrated through medical documents and mandatory pre-deposit - HELD - The dismissal of appeal solely on ground of limitation prescribed under Section 107(1) and 107(4) without considering sufficient cause shown by petitioner and substantial compliance with Section 107(6) amounts to hyper technical approach defeating the very purpose of appellate remedy under the statute. Once the mandatory pre-deposit stands satisfied and the amount has been debited from the petitioner's account, the appellate remedy cannot be rendered illusory by refusing to hear the appeal on the mere technical ground of delay - The petitioner had demonstrated through medical documents annexed to the writ petition that the authorized person entrusted with looking after business affairs had fallen seriously ill, which resulted in the petitioner remaining unaware of the order communicated through the portal, thereby establishing sufficient cause for the delay - The First Appellate Authority while exercising power to condone delay is required to apply principles of natural justice and balance equities to secure ends of justice rather than adopting a rigid and mechanistic approach towards limitation periods - The order dismissing the appeal is quashed and set aside; the delay in filing the appeal from the date of communication of the order is condoned - The First Appellate Authority is directed to admit and hear the appeal on merits and pass a reasoned order in accordance with law affording opportunity of hearing to the petitioner - The writ petition is disposed of
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