Here is a case where the delay in filing the appeal jas been condoned. The case details is as under:

L Johar & Company – 2022 (5) TMI 1236 – Kerala HC*.

Short Overview of the case:

 The Petitioner, pursuant to proceedings initiated under section 129 of the CGST Act, 2017 by the respondent Authority filed the WP, since the appellate mechanism under the Act was not fully functional. After the Appellate Authority has became fully functional, petitioner expressed its intention to pursue the statutory remedy.

On the basis of the aforesaid submission, Hon’ble HC has directed Appellate Authority, while revoking the limitation, should exclude the time spent by the petitioner in the writ petition.

 Despite the finding in the judgment, the Appellate Authority issued a notice of defect on the appeal filed by the Petitioner by invoking limitation provision.

*Since this Court had directed the Appellate Authority to exclude the period spent by the petitioner in pursuing the litigation the Appellate Authority was bound to abide by it.

Failure to abide by the binding directions in the said judgment has rendered the impugned order perverse.

With this, the Petition was allowed by the Court.

*K