https://www.taxtmi.com/caselaws?id=399924 A statutory appeal filed about eight months late was not entertained because the delay was not supported by a legally sustainable explanation. The order had been served on the driver, the amount was deposited the same day, and the goods were released, while the appeal papers and delay application did not substantiate the plea that the demand order was unavailable on the departmental portal or that the offline appeal mechanism was unknown. The Court held that writ jurisdiction should not be used to bypass the prescribed limitation period where the statutory scheme applies, and noted that the assessee could pursue the appellate remedy when the tribunal becomes functional. en-us Thu, 15 Oct 2020 00:00:00 +0530 Thu, 20 Mar 2025 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399924 A statutory appeal filed about eight months late was not entertained because the delay was not supported by a legally sustainable explanation. The order had been served on the driver, the amount was deposited the same day, and the goods were released, while the appeal papers and delay application did not substantiate the plea that the demand order was unavailable on the departmental portal or that the offline appeal mechanism was unknown. The Court held that writ jurisdiction should not be used to bypass the prescribed limitation period where the statutory scheme applies, and noted that the assessee could pursue the appellate remedy when the tribunal becomes functional. Case-Laws GST Thu, 15 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399924