Writ jurisdiction cannot bypass a statutory limitation bar when no jurisdictional error or natural justice breach is shown.

A writ petition challenging assessment and appellate orders was not maintainable where the statutory appeal under the Rajasthan GST Act was filed beyond the maximum condonable period and no request for condonation was shown. The Appellate Authority had no power to extend limitation beyond the prescribed limit, and the challenge did not establish any jurisdictional error or breach of natural justice in the assessment order. In these circumstances, writ jurisdiction could not be used to bypass the statutory bar of limitation, and the impugned orders were left undisturbed.

---

---

Issues: Whether the writ petition challenging the assessment orders and the appellate order dismissing the appeal as time-barred was maintainable and whether any interference was warranted on the ground of limitation or lack of jurisdiction or violation of natural justice.

Analysis: The appeal under Section 107 of the Rajasthan Goods and Services Tax Act, 2017 was filed beyond the prescribed period. No request for condonation of delay was shown to have been made, and the statutory scheme did not permit the Appellate Authority to condone delay beyond the maximum period specified in Section 107(4). The challenge did not disclose any plea that the assessment order was without jurisdiction or passed in breach of natural justice. In view of the settled principle that a writ petition should not be entertained after the statutory appellate remedy has become barred by limitation, no interference was called for.

Conclusion: The writ petition was not maintainable on these facts and was liable to be dismissed; the impugned orders were left undisturbed.

Ratio Decidendi: Where a statutory appeal is filed beyond the maximum permissible period and no case of jurisdictional error or breach of natural justice is made out, writ jurisdiction should not be invoked to bypass the bar of limitation.

---