Delhi HC Grants Belated GST Appeal Remedy u/s 107 Act due to Procedural Lapses in Adjudication

The Delhi High Court has granted relief to a taxpayer by allowing a belated appeal against a Goods and Services Tax (GST) order, citing procedural lapses that occurred during the initial adjudication process. Exercising its powers under Section 107 of the GST Act, the court condoned the delay in filing the appeal, emphasizing the need to balance strict adherence to technical compliance with the principles of substantive justice. The ruling underscores that when tax authorities fail to follow proper legal and procedural requirements during the adjudication of a tax matter, such lapses can constitute valid grounds for condoning delays in subsequent appeals filed by the affected taxpayer.