https://www.taxtmi.com/caselaws?id=785910 Under the GST limitation scheme, an appeal can be filed only within the prescribed period and, where the statute fixes an outer ceiling for condonation, neither the appellate authority nor the High Court can extend that limit on grounds of sufficient cause or by resort to general writ powers. The document also states that once the statutory appeal is rejected as time-barred, writ jurisdiction should not ordinarily be used to challenge the show cause notice or the consequential order so as to bypass the legislative timeline. The statutory bar was treated as strict, and no relief was available against either the limitation rejection or the underlying GST proceedings. en-us Thu, 22 Jan 2026 00:00:00 +0530 Fri, 27 Feb 2026 15:32:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785910 Under the GST limitation scheme, an appeal can be filed only within the prescribed period and, where the statute fixes an outer ceiling for condonation, neither the appellate authority nor the High Court can extend that limit on grounds of sufficient cause or by resort to general writ powers. The document also states that once the statutory appeal is rejected as time-barred, writ jurisdiction should not ordinarily be used to challenge the show cause notice or the consequential order so as to bypass the legislative timeline. The statutory bar was treated as strict, and no relief was available against either the limitation rejection or the underlying GST proceedings. Case-Laws GST Thu, 22 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785910