https://www.taxtmi.com/caselaws?id=460294 The HC upheld the appellate order rejecting the appeal due to the petitioner's failure to file within the statutory timelines under the BGST Act, despite extensions granted by the SC. The court declined to invoke extraordinary jurisdiction under Article 226, emphasizing the availability of alternate remedies which the petitioner did not diligently pursue. Although the GST Council's recommended amnesty scheme was acknowledged, it had not been legally enacted. The writ petition was dismissed, but the petitioner was granted the liberty to seek restoration or file a fresh appeal if the amnesty scheme becomes effective. en-us Thu, 12 Oct 2023 00:00:00 +0530 Fri, 17 Jan 2025 20:05:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460294 The HC upheld the appellate order rejecting the appeal due to the petitioner's failure to file within the statutory timelines under the BGST Act, despite extensions granted by the SC. The court declined to invoke extraordinary jurisdiction under Article 226, emphasizing the availability of alternate remedies which the petitioner did not diligently pursue. Although the GST Council's recommended amnesty scheme was acknowledged, it had not been legally enacted. The writ petition was dismissed, but the petitioner was granted the liberty to seek restoration or file a fresh appeal if the amnesty scheme becomes effective. Case-Laws GST Thu, 12 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460294