https://www.taxtmi.com/caselaws?id=796118 Exceptional circumstances causing loss of a GST statutory appeal may justify writ jurisdiction to condone delay beyond the appellate authority's statutory limit and preserve merits adjudication. Where the order was uploaded in a portal tab not ordinarily used for notices or orders, the appeal was dismissed solely as time-barred, and the prescribed pre-deposit had been made, the delay was condoned and the appeal restored for decision on merits. As restoration entitled the assessee to contest the demand, coercive recovery through a garnishee notice was not warranted; the notice was quashed. The underlying tax, interest and penalty dispute remains before the appellate authority. en-us Thu, 09 Jul 2026 00:00:00 +0530 Fri, 31 Jul 2026 08:27:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796118 Exceptional circumstances causing loss of a GST statutory appeal may justify writ jurisdiction to condone delay beyond the appellate authority's statutory limit and preserve merits adjudication. Where the order was uploaded in a portal tab not ordinarily used for notices or orders, the appeal was dismissed solely as time-barred, and the prescribed pre-deposit had been made, the delay was condoned and the appeal restored for decision on merits. As restoration entitled the assessee to contest the demand, coercive recovery through a garnishee notice was not warranted; the notice was quashed. The underlying tax, interest and penalty dispute remains before the appellate authority. Case-Laws GST Thu, 09 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796118