https://www.taxtmi.com/article/detailed?id=12659 Extraordinary writ jurisdiction under Article 226 cannot be used as a substitute for existing statutory appellate remedies when those remedies have not been efficaciously pursued. Section 107 of the BGST Act prescribes appeal periods and a limited condonation window; pandemic-related extensions affect the outer limit for filing. If an appellant fails to file within the extended limitation and does not diligently invoke condonation, writ relief is inappropriate and the statutory appellate framework governs challenges to decisions such as cancellation of GST registration. en-us Mon, 03 Jun 2024 06:05:09 +0530 Mon, 03 Jun 2024 06:05:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12659 Extraordinary writ jurisdiction under Article 226 cannot be used as a substitute for existing statutory appellate remedies when those remedies have not been efficaciously pursued. Section 107 of the BGST Act prescribes appeal periods and a limited condonation window; pandemic-related extensions affect the outer limit for filing. If an appellant fails to file within the extended limitation and does not diligently invoke condonation, writ relief is inappropriate and the statutory appellate framework governs challenges to decisions such as cancellation of GST registration. Articles Goods and Services Tax - GST Mon, 03 Jun 2024 06:05:09 +0530 https://www.taxtmi.com/article/detailed?id=12659