https://www.taxtmi.com/caselaws?id=467926 A litigant facing expiry of the GST appellate period may invoke writ jurisdiction where exceptional circumstances beyond its control prevented timely filing. The Court accepted undisputed medical evidence that a key partner was seriously ill, hospitalised and later died, and held that these facts constituted sufficient cause for delay. In such circumstances, the appellate remedy should not be defeated by limitation alone, and the appeal may be directed to be registered and heard on merits, subject to compliance with the statutory pre-deposit requirements for entertainment of the appeal. en-us Wed, 02 Jul 2025 00:00:00 +0530 Wed, 08 Apr 2026 20:27:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467926 A litigant facing expiry of the GST appellate period may invoke writ jurisdiction where exceptional circumstances beyond its control prevented timely filing. The Court accepted undisputed medical evidence that a key partner was seriously ill, hospitalised and later died, and held that these facts constituted sufficient cause for delay. In such circumstances, the appellate remedy should not be defeated by limitation alone, and the appeal may be directed to be registered and heard on merits, subject to compliance with the statutory pre-deposit requirements for entertainment of the appeal. Case-Laws GST Wed, 02 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467926