https://www.taxtmi.com/caselaws?id=761194 A writ petition under Article 226 was not entertained because the challenged order-in-original had attained finality after the statutory appeal was dismissed as time-barred. The High Court held that judicial interference in writ jurisdiction was unavailable unless the order dismissing the appeal was first set aside, and therefore declined to examine the merits of the underlying challenge, including the complaint about late receipt of the personal hearing notice. The petitioner was left at liberty to pursue remedies available under the CGST Act, 2017 and to raise all grounds, including delay in service of notice, in those proceedings. en-us Mon, 02 Sep 2024 00:00:00 +0530 Fri, 28 Mar 2025 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761194 A writ petition under Article 226 was not entertained because the challenged order-in-original had attained finality after the statutory appeal was dismissed as time-barred. The High Court held that judicial interference in writ jurisdiction was unavailable unless the order dismissing the appeal was first set aside, and therefore declined to examine the merits of the underlying challenge, including the complaint about late receipt of the personal hearing notice. The petitioner was left at liberty to pursue remedies available under the CGST Act, 2017 and to raise all grounds, including delay in service of notice, in those proceedings. Case-Laws GST Mon, 02 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761194