The Court held that merits cannot be throttled on the ground of delay, setting aside the appellate authority's rejection of a time-barred appeal.
The Allahabad High Court has condoned a delay of over three months (beyond the statutory period plus grace) in filing an appeal under Section 107 of the GST Act, accepting the proprietor's plea that her husband's critical illness and subsequent death on 27.07.2024 prevented timely filing [M/s Mamata Medical Store v. Union of India & Ors.].
Justice Vikas Budhwar noted that the proprietor, Mamta Johri, a lady running a medical store, was the sole person looking after her ailing husband, which hampered the firm's affairs and caused the delay. The appellate authority had rejected the appeal as time-barred, holding that it lacked power to condone delay beyond the three-month statutory period plus one month of grace under Section 107(1).
The revenue's Standing Counsel fairly submitted that while the appellant must be diligent, merits cannot be throttled on the ground of delay, and requested that the State be compensated. The Court set aside the appellate order, condoned the delay, and remitted the matter for fresh decision on merits within three months, subject to the petitioner depositing Rs. 5,000 as costs by 30.10.2026.
2026-juristway.com-3075-HC(Allahabad)-GST
