Rejection of appeal filed within condonable period solely for non-filing of delay condonation petition is unsustainable.

The petitioner challenged an assessment order dated 19.09.2025 by lodging an appeal before the Appellate Authority on 17.01.2026

Although the appeal was filed within the statutory period during which delay could be legally condoned, the Appellate Authority rejected the appeal via Form GST APL-02 dated 06.02.2026

The sole ground for refusal was the petitioner's failure to accompany the appeal with a formal petition to condone the delay

Consequently, the petitioner moved the High Court under Article 226 of the Constitution seeking a Writ of Certiorari to qunuash the rejection

1. Whether an appeal lodged within the condonable period can be rejected solely for the non-filing of a delay condonation petition without providing an opportunity to rectify the procedural omission

The court applied the procedural provisions of the Goods and Services Tax (GST) laws regarding appellate limitation and the discretionary powers of the High Court under Article 226 of the Constitution

The core principle applied is that procedural lapses—specifically the failure to file a formal delay condonation petition—should not summarily deprive a litigant of a statutory right to appeal if the appeal is otherwise lodged within the permissible condonable window

The Court observed that the appeal was filed on 17.01.2026 against an order dated 19.09.2025, placing it within the timeframe where the Appellate Authority possesses the jurisdiction to condone delays

Upon examining the records, the Court confirmed that the rejection was based "solely on the ground of non-filing of delay condonation petition"

The Court reasoned that since the appeal was within the condonable period, the matter warranted a remand to allow the petitioner to cure this procedural defect rather than facing a summary dismissal of the substantive appeal

The matter was remanded to the Appellate Authority for reconsideration on the merits, contingent upon the petitioner filing a formal petition to condone the delay

The Court ordered the disposal of the petition and closed the connected miscellaneous petition with no costs