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    <description>HC dismissed writ petition challenging an appellate order due to delayed filing beyond statutory and pandemic-extended timelines. The court held that extraordinary jurisdiction under Article 226 cannot be invoked when alternate remedies exist and the petitioner failed to diligently pursue timely appeal filing as per GST Act provisions.</description>
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      <description>HC dismissed writ petition challenging an appellate order due to delayed filing beyond statutory and pandemic-extended timelines. The court held that extraordinary jurisdiction under Article 226 cannot be invoked when alternate remedies exist and the petitioner failed to diligently pursue timely appeal filing as per GST Act provisions.</description>
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