https://www.taxtmi.com/caselaws?id=756680 The HC addressed whether an appeal under the CGST Act could be entertained beyond the statutory period and if it could exercise powers under Article 226 to condone such delays. The Court affirmed that the CGST Act strictly limits the appellate authority's power to condone delays. However, the HC can intervene to ensure justice, overriding statutory limitations. Consequently, the HC quashed the Joint Commissioner's order dismissing the appeal as time-barred, allowing the writ petition subject to the petitioner fulfilling specific conditions, thereby restoring the appeal. This decision highlights the HC's role in balancing statutory adherence with equitable justice. en-us Fri, 26 Jul 2024 00:00:00 +0530 Thu, 20 Mar 2025 14:47:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756680 The HC addressed whether an appeal under the CGST Act could be entertained beyond the statutory period and if it could exercise powers under Article 226 to condone such delays. The Court affirmed that the CGST Act strictly limits the appellate authority's power to condone delays. However, the HC can intervene to ensure justice, overriding statutory limitations. Consequently, the HC quashed the Joint Commissioner's order dismissing the appeal as time-barred, allowing the writ petition subject to the petitioner fulfilling specific conditions, thereby restoring the appeal. This decision highlights the HC's role in balancing statutory adherence with equitable justice. Case-Laws GST Fri, 26 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756680