https://www.taxtmi.com/caselaws?id=777970 HC dismissed the writ petition, holding the delay in filing the statutory appeal under Section 107 could not be condoned. Relying on SC precedent, the court found the time-limit in the specific tax/code provision is absolute and excludes application of Section 5 of the Limitation Act; neither the appellate mechanism nor the writ jurisdiction can extend prescribed statutory periods. Because the petitioner sought relief after the limitation expired, the petition was not maintainable and was accordingly dismissed. en-us Tue, 26 Aug 2025 00:00:00 +0530 Mon, 08 Sep 2025 13:37:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777970 HC dismissed the writ petition, holding the delay in filing the statutory appeal under Section 107 could not be condoned. Relying on SC precedent, the court found the time-limit in the specific tax/code provision is absolute and excludes application of Section 5 of the Limitation Act; neither the appellate mechanism nor the writ jurisdiction can extend prescribed statutory periods. Because the petitioner sought relief after the limitation expired, the petition was not maintainable and was accordingly dismissed. Case-Laws GST Tue, 26 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777970