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    <title>2024 (12) TMI 137 - KERALA HIGH COURT</title>
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    <description>Kerala HC dismissed a writ petition challenging orders under Section 62 of CGST/SGST Act. The petitioner attempted to file an appeal in December 2023, almost four years after the February 2020 orders. The court held that it cannot extend time limits for appeals under Section 107 of CGST/SGST Acts through Article 226 jurisdiction. Additionally, the writ petition filed in 2024 suffered from inordinate delay, making it liable for dismissal despite Article 226 having no prescribed limitation period. The petition was dismissed for failure to approach the court within reasonable time.</description>
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      <title>2024 (12) TMI 137 - KERALA HIGH COURT</title>
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      <description>Kerala HC dismissed a writ petition challenging orders under Section 62 of CGST/SGST Act. The petitioner attempted to file an appeal in December 2023, almost four years after the February 2020 orders. The court held that it cannot extend time limits for appeals under Section 107 of CGST/SGST Acts through Article 226 jurisdiction. Additionally, the writ petition filed in 2024 suffered from inordinate delay, making it liable for dismissal despite Article 226 having no prescribed limitation period. The petition was dismissed for failure to approach the court within reasonable time.</description>
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