169. M/s AB have filed appeal before High Court on August 11, 2018 under section 117 of the GST Act aggrieved by an order passed by Appellate Tribunal. The order appealed against was issued on January 1, 2018. The High Court dismissed the petition on the ground that the same had been filed beyond the period prescribed for filing an appeal that is within 180 days.

Whether High Court was empowered to condone the delay in the said case or not, Examine.

As per proviso to section 117(2), high court can condemn delay in filing appeal after 180 days if sufficient cause is shown  for not filing an appeal within the prescribed period.