https://www.taxtmi.com/caselaws?id=445104 Whether the writ is maintainable despite expiry of the statutory appeal period under the GST regime - HC held that a writ under Art. 226 cannot substitute the statutory appellate remedy once the limitation for filing an appeal under s.107 has expired; relying on the SC precedent, the court found the petitioner's delay fatal and that merits-based relief cannot be sought by bypassing the appellate forum. Consequence: writ petition dismissed for being time-barred. en-us Wed, 09 Aug 2023 00:00:00 +0530 Thu, 15 Jan 2026 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445104 Whether the writ is maintainable despite expiry of the statutory appeal period under the GST regime - HC held that a writ under Art. 226 cannot substitute the statutory appellate remedy once the limitation for filing an appeal under s.107 has expired; relying on the SC precedent, the court found the petitioner's delay fatal and that merits-based relief cannot be sought by bypassing the appellate forum. Consequence: writ petition dismissed for being time-barred. Case-Laws GST Wed, 09 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445104