https://www.taxtmi.com/caselaws?id=782314 HC dismissed the writ petition under Arts. 226/227 challenging an order passed under S.73 GST Act concerning ITC discrepancies between GSTR-2A and GSTR-3B. It held that an efficacious statutory remedy of appeal under S.107 was available and the appellate authority's power to condone delay is strictly confined to the additional thirty days under S.107(4). The petition was filed about one year after the impugned order without sufficient explanation for not availing the appeal or approaching HC earlier. HC held the petitioner sought to bypass the statutory scheme; writ was not maintainable. en-us Mon, 17 Nov 2025 00:00:00 +0530 Thu, 27 Nov 2025 08:36:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782314 HC dismissed the writ petition under Arts. 226/227 challenging an order passed under S.73 GST Act concerning ITC discrepancies between GSTR-2A and GSTR-3B. It held that an efficacious statutory remedy of appeal under S.107 was available and the appellate authority's power to condone delay is strictly confined to the additional thirty days under S.107(4). The petition was filed about one year after the impugned order without sufficient explanation for not availing the appeal or approaching HC earlier. HC held the petitioner sought to bypass the statutory scheme; writ was not maintainable. Case-Laws GST Mon, 17 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782314