https://www.taxtmi.com/caselaws?id=790140 Where a GST appeal is delayed because of circumstances beyond the litigant's control, writ relief may be used to condone the delay and require the appellate authority to hear the appeal on merits despite the limitation framework under Section 107. The note also records that a constitutional challenge to the vires of Section 107(4) of the CGST Act, 2017 read with Notification No. 53/2023 was expressly not pressed and remained open for future proceedings. The stated rationale is that refusal to restore the appellate remedy in such circumstances would cause grave prejudice. en-us Fri, 27 Mar 2026 00:00:00 +0530 Sat, 18 Apr 2026 13:53:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790140 Where a GST appeal is delayed because of circumstances beyond the litigant's control, writ relief may be used to condone the delay and require the appellate authority to hear the appeal on merits despite the limitation framework under Section 107. The note also records that a constitutional challenge to the vires of Section 107(4) of the CGST Act, 2017 read with Notification No. 53/2023 was expressly not pressed and remained open for future proceedings. The stated rationale is that refusal to restore the appellate remedy in such circumstances would cause grave prejudice. Case-Laws GST Fri, 27 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790140