GST is of the next level in complexity. It is so loosely drafted that we find contrary views at every point. One such provision is 𝐰𝐡𝐞𝐭𝐡𝐞𝐫 𝐭𝐡𝐞 𝐅𝐢𝐫𝐬𝐭 𝐀𝐩𝐩𝐞𝐥𝐥𝐚𝐭𝐞 𝐀𝐮𝐭𝐡𝐨𝐫𝐢𝐭𝐲 𝐡𝐚𝐬 𝐭𝐡𝐞 𝐩𝐨𝐰𝐞𝐫 𝐭𝐨 𝐜𝐨𝐧𝐝𝐨𝐧𝐞 𝐝𝐞𝐥𝐚𝐲 𝐛𝐞𝐲𝐨𝐧𝐝 𝟏 𝐦𝐨𝐧𝐭𝐡? 𝐂𝐚𝐥𝐜𝐮𝐭𝐭𝐚 𝐇𝐢𝐠𝐡 𝐂𝐨𝐮𝐫𝐭 𝐢𝐧 𝐊𝐚𝐦𝐥𝐚 𝐒𝐭𝐨𝐫𝐞𝐬: 𝐃𝐞𝐥𝐚𝐲 𝐜𝐚𝐧 𝐛𝐞 𝐜𝐨𝐧𝐝𝐨𝐧𝐞𝐝. Where assessee’s appeal against recovery order was rejected in first appeal on ground of limitation without taking note of grounds for condonation of delay, in view of fact that assessee had already made pre-deposit and had also prayed that by reasons of lack of proper knowledge of GST portal, there was delay in filing, there was no lack of bona fide on part of assessee, appellate authority was to be directed dispose of appeal on merit. 𝐃𝐞𝐥𝐡𝐢 𝐇𝐢𝐠𝐡 𝐂𝐨𝐮𝐫𝐭 𝐢𝐧 𝐀𝐝𝐝𝐢𝐜𝐡𝐞𝐦 𝐒𝐩𝐞𝐜𝐢𝐚𝐥𝐢𝐭𝐲 𝐋𝐋𝐏: 𝐃𝐞𝐥𝐚𝐲 𝐜𝐚𝐧𝐧𝐨𝐭 𝐛𝐞 𝐜𝐨𝐧𝐝𝐨𝐧𝐞𝐝.Provisions of Limitation Act, 1963, particularly Section 5, cannot be invoked to condone delay in filing appeal beyond prescribed period of three months plus one month under CGST Act, 2017. In my humble view, two things are immediately needed: 1) When two High Courts have divergent views, it's time for the Honourable 𝐒𝐮𝐩𝐫𝐞𝐦𝐞 𝐂𝐨𝐮𝐫𝐭 𝐭𝐨 intervene and clarify the position and 𝐩𝐫𝐨𝐯𝐢𝐝𝐞 𝐫𝐞𝐥𝐢𝐞𝐟 𝐢𝐧 𝐛𝐨𝐧𝐚 𝐟𝐢𝐝𝐞 𝐚𝐧𝐝 𝐠𝐞𝐧𝐮𝐢𝐧𝐞 𝐜𝐚𝐬𝐞𝐬. 2) 𝐓𝐡𝐞 𝐆𝐨𝐯𝐞𝐫𝐧𝐦𝐞𝐧𝐭 𝐬𝐡𝐨𝐮𝐥𝐝 come up with an A𝐦𝐧𝐞𝐬𝐭𝐲 𝐒𝐜𝐡𝐞𝐦𝐞 𝐜𝐨𝐧𝐝𝐨𝐧𝐢𝐧𝐠 𝐭𝐡𝐞 𝐝𝐞𝐥𝐚𝐲 𝐢𝐧 𝐚𝐩𝐩𝐞𝐚𝐥𝐬 𝐟𝐨𝐫 𝐎𝐫𝐝𝐞𝐫𝐬 passed under section 54, 73, 74, 122, 125, 129, 130 and others. Please share your views.