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    <title>2025 (4) TMI 1501 - RAJASTHAN HIGH COURT</title>
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    <description>A writ petition challenging assessment and appellate orders was not maintainable where the statutory appeal under the Rajasthan GST Act was filed beyond the maximum condonable period and no request for condonation was shown. The Appellate Authority had no power to extend limitation beyond the prescribed limit, and the challenge did not establish any jurisdictional error or breach of natural justice in the assessment order. In these circumstances, writ jurisdiction could not be used to bypass the statutory bar of limitation, and the impugned orders were left undisturbed.</description>
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      <description>A writ petition challenging assessment and appellate orders was not maintainable where the statutory appeal under the Rajasthan GST Act was filed beyond the maximum condonable period and no request for condonation was shown. The Appellate Authority had no power to extend limitation beyond the prescribed limit, and the challenge did not establish any jurisdictional error or breach of natural justice in the assessment order. In these circumstances, writ jurisdiction could not be used to bypass the statutory bar of limitation, and the impugned orders were left undisturbed.</description>
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