https://www.taxtmi.com/article/detailed?id=16778 A taxpayer who participates in GST adjudication proceedings but fails to file a statutory appeal within the time allowed under Section 107 of the CGST Act cannot ordinarily invoke writ jurisdiction as a substitute for a time-barred appeal. Once the appeal period and the condonable extension have expired, writ relief is not available merely to revive the lapsed remedy, especially where there is no gross violation of natural justice, patent illegality, or substantiated jurisdictional error. Merits-based objections, including challenges to Section 74, must ordinarily be raised within the statutory appellate timeline. en-us Mon, 29 Jun 2026 09:33:35 +0530 Mon, 29 Jun 2026 09:33:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16778 A taxpayer who participates in GST adjudication proceedings but fails to file a statutory appeal within the time allowed under Section 107 of the CGST Act cannot ordinarily invoke writ jurisdiction as a substitute for a time-barred appeal. Once the appeal period and the condonable extension have expired, writ relief is not available merely to revive the lapsed remedy, especially where there is no gross violation of natural justice, patent illegality, or substantiated jurisdictional error. Merits-based objections, including challenges to Section 74, must ordinarily be raised within the statutory appellate timeline. Articles Goods and Services Tax - GST Mon, 29 Jun 2026 09:33:35 +0530 https://www.taxtmi.com/article/detailed?id=16778