Can delay in filing a GST appeal be condoned where the taxpayer was unaware of the order uploaded on the GST portal?

This judgment reinforces that procedural lapses should not defeat substantive justice where the taxpayer demonstrates bona fide reasons for the delay. Although Section 107 prescribes strict limitation periods, the High Court may exercise its extraordinary writ jurisdiction to condone delay in exceptional circumstances, particularly where the taxpayer was unaware of the adjudication order due to lack of effective communication and the delay was beyond its control.