https://www.taxtmi.com/caselaws?id=796036 Expiry of the limitation period for a statutory GST appeal does not by itself justify invoking extraordinary writ jurisdiction under Article 226 to challenge an assessment order. Where the statutory appellate remedy was available but became time-barred, and the rectification application was also apparently delayed, the writ remedy cannot be used merely to overcome the lapse of the appeal period. The article notes that the writ challenge was not maintainable on this basis, and the issue was decided against the assessee. en-us Tue, 21 Jul 2026 00:00:00 +0530 Thu, 30 Jul 2026 08:52:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796036 Expiry of the limitation period for a statutory GST appeal does not by itself justify invoking extraordinary writ jurisdiction under Article 226 to challenge an assessment order. Where the statutory appellate remedy was available but became time-barred, and the rectification application was also apparently delayed, the writ remedy cannot be used merely to overcome the lapse of the appeal period. The article notes that the writ challenge was not maintainable on this basis, and the issue was decided against the assessee. Case-Laws GST Tue, 21 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796036