https://www.taxtmi.com/caselaws?id=234994 A limitation bar on a statutory appeal does not necessarily prevent writ intervention under Article 226 where the delay is sufficiently explained and refusal to examine the merits would cause gross injustice. The Gujarat HC noted that, in appropriate cases, the High Court may scrutinise the correctness of the underlying adjudication even after dismissal of the appeal as time-barred. On the facts, the delay was treated as adequately explained and the matter was considered fit for examination by the adjudicating authority. The impugned order was set aside and the proceedings restored for fresh consideration after hearing the petitioner. en-us Wed, 20 Mar 2013 00:00:00 +0530 Mon, 05 Oct 2015 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234994 A limitation bar on a statutory appeal does not necessarily prevent writ intervention under Article 226 where the delay is sufficiently explained and refusal to examine the merits would cause gross injustice. The Gujarat HC noted that, in appropriate cases, the High Court may scrutinise the correctness of the underlying adjudication even after dismissal of the appeal as time-barred. On the facts, the delay was treated as adequately explained and the matter was considered fit for examination by the adjudicating authority. The impugned order was set aside and the proceedings restored for fresh consideration after hearing the petitioner. Case-Laws Service Tax Wed, 20 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234994