2025 (2) TMI 733 - HC - GST

Dismissal of statutory appeal - time limitation - failure on the part of the petitioner to formally seek condonation of delay - HELD THAT - Undisputedly the appeal would fall within the larger period of limitation which stands constructed in terms of Section 107 (4) of the Central Goods and Services Tax Act 2017 CGST Act . The only issue which thus survives is whether despite the explanation which was proffered in the course of hearing of the appeal the same was liable to be dismissed solely on the ground that the petitioner had not moved a formal application for condonation of delay. In Urbkra Bearing Pvt. Ltd. vs. Commissioner of Central Goods and Services Tax and Others 2025 (2) TMI 665 - DELHI HIGH COURT it was held that In our considered opinion the Additional Commissioner has clearly taken an extremely narrow and pedantic view since the condonable period of an additional 30 days was one which was clearly applicable and could have been invoked for the purposes of entertaining the appeal and trying the challenge on merits. The order dated 31 December 2024 is quashed - petition allowed.

Summary

The Delhi High Court, in a case concerning the dismissal of a statutory appeal due to a delay issue, held that despite the petitioner not formally seeking condonation of delay, the appeal fell within the statutory limitation period. The court referred to a previous case where it was established that the additional 30-day condonable period should have been considered for filing the appeal. Consequently, the court allowed the writ petition, quashed the previous order, and restored the appeal for fresh consideration by the appellate authority. All rights and contentions of the parties on merits are left open.