Condonation of Delay denied: communication lapses and corporate restructuring found insufficient; prolonged inaction and lack of bona fides led to ref...
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The High Court declined to interfere in writ jurisdiction because the petitioner had an alternative statutory appeal under Section 107 and had filed the writ long after the appeal limitation expired. Relying on the principle that the statutory limitation for appeal under the GST Act cannot be extended, the Court held that the time bar could not be bypassed through writ proceedings. However, considering that the petitioner might have a case on merits, it granted conditional liberty to file an appeal before the appellate authority within the time fixed, subject to deposit of 25% of the disputed tax with credit for any amount already recovered, and directed that such appeal be decided on merits without reference to limitation.
The High Court declined to interfere in writ jurisdiction because the petitioner had an alternative statutory appeal under Section 107 and had filed the writ long after the appeal limitation expired. Relying on the principle that the statutory limitation for appeal under the GST Act cannot be extended, the Court held that the time bar could not be bypassed through writ proceedings. However, considering that the petitioner might have a case on merits, it granted conditional liberty to file an appeal before the appellate authority within the time fixed, subject to deposit of 25% of the disputed tax with credit for any amount already recovered, and directed that such appeal be decided on merits without reference to limitation.
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