Prerogative of High Court in condoning delay

The case concerns the interplay between statutory timelines under the GST regime and the discretionary powers of the High Court under Article 226 of the Constitution of India to condone delay in appropriate circumstances. The writ petition sought to set aside the appellate rejection order and to restore the appeal for consideration on merits. The matter essentially turned on whether the delay of 150 days beyond the condonable period could be excused in the facts of the case.