https://www.taxtmi.com/article/detailed?id=12164 Extraordinary supervisory jurisdiction under Article 226 cannot replace an available statutory appeal remedy; the High Court will not grant writ relief where the appellant has failed to avail the time bound appellate remedy under Section 107 and has not pleaded any breach of natural justice, jurisdictional defect, or vires challenge. When statute prescribes a specific limitation and a defined condonation window, writ jurisdiction will not be used to extend that period absent exceptional circumstances. en-us Sat, 23 Dec 2023 10:12:15 +0530 Sat, 23 Dec 2023 10:12:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12164 Extraordinary supervisory jurisdiction under Article 226 cannot replace an available statutory appeal remedy; the High Court will not grant writ relief where the appellant has failed to avail the time bound appellate remedy under Section 107 and has not pleaded any breach of natural justice, jurisdictional defect, or vires challenge. When statute prescribes a specific limitation and a defined condonation window, writ jurisdiction will not be used to extend that period absent exceptional circumstances. Articles Goods and Services Tax - GST Sat, 23 Dec 2023 10:12:15 +0530 https://www.taxtmi.com/article/detailed?id=12164