https://www.taxtmi.com/caselaws?id=780714 The GST appellate authority cannot condone delay beyond the statutory outer limit under the limitation scheme, because the prescribed period is mandatory and leaves no discretion to extend time beyond what the statute permits. High Court interference under Article 226 remains available only in exceptional cases to prevent gross injustice, but routine delay in filing an appeal will not justify such relief where the reasons for delay are not extraordinary. The document therefore states that statutory limitation governs the appellate forum, while writ intervention is confined to rare cases of compelling injustice. en-us Sat, 18 Oct 2025 00:00:00 +0530 Tue, 04 Nov 2025 08:03:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780714 The GST appellate authority cannot condone delay beyond the statutory outer limit under the limitation scheme, because the prescribed period is mandatory and leaves no discretion to extend time beyond what the statute permits. High Court interference under Article 226 remains available only in exceptional cases to prevent gross injustice, but routine delay in filing an appeal will not justify such relief where the reasons for delay are not extraordinary. The document therefore states that statutory limitation governs the appellate forum, while writ intervention is confined to rare cases of compelling injustice. Case-Laws GST Sat, 18 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780714