https://www.taxtmi.com/caselaws?id=794113 Availability of an alternative statutory appeal under the CGST Act does not bar writ jurisdiction under Article 226 where the challenge raises a pure question of law, jurisdictional error, patent illegality, or denial of natural justice; the writ petition was entertainable. In a special limitation regime under Section 107, the outer statutory limit for condonation cannot be enlarged by Section 5 of the Limitation Act, but the time spent in a bona fide rectification proceeding may be excluded on the principle underlying Section 14 of the Limitation Act. The rectification period was excluded, the appeal was not to be treated as time-barred on those facts, and an opportunity to seek condonation of delay had to be afforded before dismissal. en-us Wed, 24 Jun 2026 00:00:00 +0530 Tue, 30 Jun 2026 07:22:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794113 Availability of an alternative statutory appeal under the CGST Act does not bar writ jurisdiction under Article 226 where the challenge raises a pure question of law, jurisdictional error, patent illegality, or denial of natural justice; the writ petition was entertainable. In a special limitation regime under Section 107, the outer statutory limit for condonation cannot be enlarged by Section 5 of the Limitation Act, but the time spent in a bona fide rectification proceeding may be excluded on the principle underlying Section 14 of the Limitation Act. The rectification period was excluded, the appeal was not to be treated as time-barred on those facts, and an opportunity to seek condonation of delay had to be afforded before dismissal. Case-Laws GST Wed, 24 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794113