https://www.taxtmi.com/caselaws?id=792296 Availability of a statutory appeal under the CGST framework was treated as an efficacious alternate remedy against the rectified GST demand, so the writ petition was permitted to be withdrawn with liberty to appeal and all contentions kept open. An appellate dismissal as time-barred was set aside because the authority had not examined the plea for exclusion of time under Section 14 of the Limitation Act, and the matter was remanded for reconsideration on limitation alone with merits left open. A recovery order based on disputed dues was quashed because the petitioner sought to pursue the appellate remedy and make the prescribed pre-deposit. en-us Mon, 30 Mar 2026 00:00:00 +0530 Tue, 26 May 2026 08:24:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792296 Availability of a statutory appeal under the CGST framework was treated as an efficacious alternate remedy against the rectified GST demand, so the writ petition was permitted to be withdrawn with liberty to appeal and all contentions kept open. An appellate dismissal as time-barred was set aside because the authority had not examined the plea for exclusion of time under Section 14 of the Limitation Act, and the matter was remanded for reconsideration on limitation alone with merits left open. A recovery order based on disputed dues was quashed because the petitioner sought to pursue the appellate remedy and make the prescribed pre-deposit. Case-Laws GST Mon, 30 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792296