https://www.taxtmi.com/caselaws?id=765807 An appeal filed beyond the prescribed limitation under the Odisha Goods and Services Tax Act, 2017 was rejected because section 107 does not permit enlargement of time. The High Court nevertheless interfered in writ jurisdiction, noting that the delay occurred during the pandemic period and that a litigant should not be left without any remedy. It applied the principle that certiorari may remain available even after loss of the statutory right of appeal, and treated the case as fit for exercise of extraordinary jurisdiction. The delay-based rejection was set aside and the matter was restored for fresh adjudication. en-us Thu, 30 Jan 2025 00:00:00 +0530 Fri, 07 Nov 2025 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765807 An appeal filed beyond the prescribed limitation under the Odisha Goods and Services Tax Act, 2017 was rejected because section 107 does not permit enlargement of time. The High Court nevertheless interfered in writ jurisdiction, noting that the delay occurred during the pandemic period and that a litigant should not be left without any remedy. It applied the principle that certiorari may remain available even after loss of the statutory right of appeal, and treated the case as fit for exercise of extraordinary jurisdiction. The delay-based rejection was set aside and the matter was restored for fresh adjudication. Case-Laws GST Thu, 30 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765807