https://www.taxtmi.com/article/detailed?id=16854 Delay and laches can defeat belated challenges to GST assessment proceedings where notices and orders are uploaded on the electronic portal and the taxpayer fails to act promptly. The commentary stresses that a writ cannot be used as a surrogate for the statutory appeal under section 107 when the taxpayer had earlier awareness of the proceedings but remained inactive. It also notes that reasonable time depends on the facts, and that electronic communication cannot be ignored without convincing explanation. en-us Tue, 07 Jul 2026 08:41:29 +0530 Tue, 07 Jul 2026 08:41:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16854 Delay and laches can defeat belated challenges to GST assessment proceedings where notices and orders are uploaded on the electronic portal and the taxpayer fails to act promptly. The commentary stresses that a writ cannot be used as a surrogate for the statutory appeal under section 107 when the taxpayer had earlier awareness of the proceedings but remained inactive. It also notes that reasonable time depends on the facts, and that electronic communication cannot be ignored without convincing explanation. Articles Goods and Services Tax - GST Tue, 07 Jul 2026 08:41:29 +0530 https://www.taxtmi.com/article/detailed?id=16854