https://www.taxtmi.com/caselaws?id=792788 Where a special GST appellate remedy is time-bound, writ jurisdiction under Article 226 cannot be used to bypass the expired limitation or to defeat the statutory appellate scheme absent patent illegality. The High Court found that the challenge could have been raised immediately after the notice and assessment order, yet no appeal was filed in time; the writ was therefore not maintainable. It also held that no jurisdictional error or breach of natural justice was shown, since a reply to the show cause notice had been filed and a hearing had been granted. No interference was warranted. en-us Tue, 26 May 2026 00:00:00 +0530 Wed, 03 Jun 2026 08:50:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792788 Where a special GST appellate remedy is time-bound, writ jurisdiction under Article 226 cannot be used to bypass the expired limitation or to defeat the statutory appellate scheme absent patent illegality. The High Court found that the challenge could have been raised immediately after the notice and assessment order, yet no appeal was filed in time; the writ was therefore not maintainable. It also held that no jurisdictional error or breach of natural justice was shown, since a reply to the show cause notice had been filed and a hearing had been granted. No interference was warranted. Case-Laws GST Tue, 26 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792788