https://www.taxtmi.com/caselaws?id=789349 The appellate authority under Section 107 of the CGST Act cannot extend statutory limitation beyond the prescribed period, but writ jurisdiction under Article 226 may be invoked to prevent a litigant from being left remediless in appropriate cases. Where service of the order was disputed and the order was not properly communicated in the manner contemplated by Section 169, the High Court accepted that the taxpayer should be allowed to pursue the appeal on merits. The delay in filing the statutory appeal was therefore condoned, and the appeal was permitted to be revived before the Appellate Authority for adjudication in accordance with law. en-us Tue, 24 Mar 2026 00:00:00 +0530 Tue, 07 Apr 2026 07:48:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789349 The appellate authority under Section 107 of the CGST Act cannot extend statutory limitation beyond the prescribed period, but writ jurisdiction under Article 226 may be invoked to prevent a litigant from being left remediless in appropriate cases. Where service of the order was disputed and the order was not properly communicated in the manner contemplated by Section 169, the High Court accepted that the taxpayer should be allowed to pursue the appeal on merits. The delay in filing the statutory appeal was therefore condoned, and the appeal was permitted to be revived before the Appellate Authority for adjudication in accordance with law. Case-Laws GST Tue, 24 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789349