https://www.taxtmi.com/article/detailed?id=13127 An appeal filed beyond the condonable period after a writ petition that was entertained and disposed of on merits (subject to conditions) is not maintainable. Section 14 of the Limitation Act excludes time spent in proceedings only where the earlier proceeding was prosecuted in good faith in a court unable to entertain it or where the writ was dismissed as not entertained; it does not apply where the writ was entertained and relief granted with conditions. Parties cannot reopen concluded writ orders to evade compliance, as such conduct amounts to abuse of process. en-us Wed, 20 Nov 2024 11:39:40 +0530 Wed, 20 Nov 2024 11:39:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13127 An appeal filed beyond the condonable period after a writ petition that was entertained and disposed of on merits (subject to conditions) is not maintainable. Section 14 of the Limitation Act excludes time spent in proceedings only where the earlier proceeding was prosecuted in good faith in a court unable to entertain it or where the writ was dismissed as not entertained; it does not apply where the writ was entertained and relief granted with conditions. Parties cannot reopen concluded writ orders to evade compliance, as such conduct amounts to abuse of process. Articles Goods and Services Tax - GST Wed, 20 Nov 2024 11:39:40 +0530 https://www.taxtmi.com/article/detailed?id=13127