https://www.taxtmi.com/caselaws?id=785390 The text explains that a statutory provision permitting a 30-day extension beyond a primary 90-day appeal period confines the appellate authoritys discretion to that additional month; once that period expires the court cannot, by invoking constitutional writ jurisdiction, further extend limitation or re-examine sufficiency of cause. The statutory sufficient cause standard governs what reasons may be relied upon for that limited extension, and taxpayers bear an obligation to monitor proceedings (including portal verification). Where an alternative efficacious remedy in the statute (appeal) has been availed, writ jurisdiction will not be used to revisit the validity of the original demand order or substitute the appellate route. en-us Fri, 16 Jan 2026 00:00:00 +0530 Thu, 22 Jan 2026 08:41:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785390 The text explains that a statutory provision permitting a 30-day extension beyond a primary 90-day appeal period confines the appellate authoritys discretion to that additional month; once that period expires the court cannot, by invoking constitutional writ jurisdiction, further extend limitation or re-examine sufficiency of cause. The statutory sufficient cause standard governs what reasons may be relied upon for that limited extension, and taxpayers bear an obligation to monitor proceedings (including portal verification). Where an alternative efficacious remedy in the statute (appeal) has been availed, writ jurisdiction will not be used to revisit the validity of the original demand order or substitute the appellate route. Case-Laws GST Fri, 16 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785390