https://www.taxtmi.com/caselaws?id=792445 A writ challenge to a GST show cause notice and consequential Order-in-Original under Section 74 was restored because the basis for quashing no longer survived, and the Single Judge's order was set aside. The assessee was also given liberty to pursue the statutory appellate remedy, with six weeks to file the appeal in view of pending writ proceedings. If filed within that period, the appellate authority was directed not to raise limitation and to decide the appeal on merits. The operative effect is restoration of the tax proceedings and protection of a timely statutory appeal from a limitation objection. en-us Fri, 24 Apr 2026 00:00:00 +0530 Tue, 26 May 2026 18:03:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792445 A writ challenge to a GST show cause notice and consequential Order-in-Original under Section 74 was restored because the basis for quashing no longer survived, and the Single Judge's order was set aside. The assessee was also given liberty to pursue the statutory appellate remedy, with six weeks to file the appeal in view of pending writ proceedings. If filed within that period, the appellate authority was directed not to raise limitation and to decide the appeal on merits. The operative effect is restoration of the tax proceedings and protection of a timely statutory appeal from a limitation objection. Case-Laws GST Fri, 24 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792445