https://www.taxtmi.com/caselaws?id=439877 The HC dismissed the petition seeking condonation of delay in filing an appeal under Section 170 of the GST Act, reaffirming that appeals under Section 107(4) must be filed within the prescribed four-month period. The court held that a writ petition under Article 226 cannot be used as a substitute for a statutory appeal, especially to resolve disputed factual issues regarding service of notices. No extraordinary circumstances justified interference with the assessment orders under Article 226. Consequently, the petition was dismissed. en-us Tue, 27 Jun 2023 00:00:00 +0530 Fri, 08 Aug 2025 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439877 The HC dismissed the petition seeking condonation of delay in filing an appeal under Section 170 of the GST Act, reaffirming that appeals under Section 107(4) must be filed within the prescribed four-month period. The court held that a writ petition under Article 226 cannot be used as a substitute for a statutory appeal, especially to resolve disputed factual issues regarding service of notices. No extraordinary circumstances justified interference with the assessment orders under Article 226. Consequently, the petition was dismissed. Case-Laws GST Tue, 27 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439877