https://www.taxtmi.com/caselaws?id=777449 The HC dismissed the petition, holding the appeal was filed beyond the maximum condonable period and no non-communication of the original order was shown to justify relief. The court declined to extend limitation beyond the statutory extended period under the CGST provisions, emphasizing that Article 226 cannot be used to frustrate legislative intent regarding limitation. Even a strong case on merits does not warrant condonation where the appeal was instituted after the prescribed maximum period; therefore the order refusing to entertain the appeal was upheld. en-us Mon, 25 Aug 2025 00:00:00 +0530 Fri, 29 Aug 2025 08:56:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777449 The HC dismissed the petition, holding the appeal was filed beyond the maximum condonable period and no non-communication of the original order was shown to justify relief. The court declined to extend limitation beyond the statutory extended period under the CGST provisions, emphasizing that Article 226 cannot be used to frustrate legislative intent regarding limitation. Even a strong case on merits does not warrant condonation where the appeal was instituted after the prescribed maximum period; therefore the order refusing to entertain the appeal was upheld. Case-Laws GST Mon, 25 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777449