Delay of 4 months in filing GST Appeal cannot be rejected merely on ground of time barred: Punjab &Haryana HC Directs fresh adjudication

The Punjab and Haryana High Court directed "fresh adjudication," ruling that a "delay of 4 months in filing a GST appeal cannot be rejected merely on the ground of time-barred." The court emphasized that while statutory periods exist, a pragmatic approach should be adopted, and reasons for delay must be considered. Rejecting an appeal solely on limitation without examining the sufficiency of the delay's cause or the merits of the case is impermissible. This decision provides relief to taxpayers who genuinely face delays in filing appeals, promoting the cause of justice over strict technicalities.