https://www.taxtmi.com/caselaws?id=781026 A writ petition challenging an adjudication order under the West Bengal Goods and Services Tax Act was not entertained because it was filed more than one and a half years late and the delay was not satisfactorily explained. The HC reiterated that Article 226 relief must ordinarily be sought within a reasonable time and that writ jurisdiction should not be used as a substitute for the statutory appellate mechanism. The availability of an appeal under the Act also weighed against interference. The petition was dismissed, with liberty to pursue the appellate remedy in accordance with law. en-us Thu, 06 Nov 2025 00:00:00 +0530 Mon, 10 Nov 2025 08:56:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781026 A writ petition challenging an adjudication order under the West Bengal Goods and Services Tax Act was not entertained because it was filed more than one and a half years late and the delay was not satisfactorily explained. The HC reiterated that Article 226 relief must ordinarily be sought within a reasonable time and that writ jurisdiction should not be used as a substitute for the statutory appellate mechanism. The availability of an appeal under the Act also weighed against interference. The petition was dismissed, with liberty to pursue the appellate remedy in accordance with law. Case-Laws GST Thu, 06 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781026