https://www.taxtmi.com/caselaws?id=796344 Delay in filing a statutory GST appeal may be condoned through writ jurisdiction where an assessment order is uploaded under an incorrect portal category and the assessee therefore does not receive effective notice within the limitation period. Although the Appellate Authority remains bound by the limitation framework under Section 107, denial of a merits hearing in circumstances beyond the assessee's control would cause grave prejudice. The appeal was permitted to be filed within 30 days of uploading of the order, with a direction for merits-based adjudication. en-us Fri, 10 Jul 2026 00:00:00 +0530 Tue, 04 Aug 2026 08:39:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796344 Delay in filing a statutory GST appeal may be condoned through writ jurisdiction where an assessment order is uploaded under an incorrect portal category and the assessee therefore does not receive effective notice within the limitation period. Although the Appellate Authority remains bound by the limitation framework under Section 107, denial of a merits hearing in circumstances beyond the assessee's control would cause grave prejudice. The appeal was permitted to be filed within 30 days of uploading of the order, with a direction for merits-based adjudication. Case-Laws GST Fri, 10 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796344