DISMISSAL OF APPEAL AT APL-02 STAGE - Goods and Services Tax - GST

In terms of Section 107(1), threes months time is given to file an appeal against any order/decision.Further one month time is given under Section 107(9) to admit the appeal petition filed beyond three months, if the Appellate Authority is satisfied for the cause demonstrated by the appellant. Contrary to the above legal position, some Appellate Authorities, without considering the genuine reasons for condonation of delay under Section 107[9], are dismissing the appeals by indicating the reason- filed beyond prescribed period while issuing APL-02 itself. Meaning, there is no separate speaking order for dismissal. Despite the mandatory provision of Section 75[4] and umpteen number of binding rulings of the High Courts/Apex Court, no opportunity of personal hearing is provided. This is clear violation of PNJ. Are such cases fit to restore appeal petitions under Section 107[1] via 161 or to approach the High Court under Article 226? Second option is very expensive and time consuming process.