https://www.taxtmi.com/caselaws?id=470960 Constitutional writ jurisdiction may reopen a GST appellate remedy despite the statutory outer limit for condoning delay where the delay explanation is prima facie plausible and denial of merits review would cause disproportionate hardship to business and livelihood. Although the Appellate Authority cannot condone delay beyond the limit prescribed under Section 107(4), writ relief may permit restoration of the appeal for merits consideration. Questions concerning the show-cause notice, service, retrospective registration cancellation, and alleged breach of natural justice remain for appellate examination rather than limitation-based rejection. en-us Tue, 04 Nov 2025 00:00:00 +0530 Fri, 14 Aug 2026 18:21:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470960 Constitutional writ jurisdiction may reopen a GST appellate remedy despite the statutory outer limit for condoning delay where the delay explanation is prima facie plausible and denial of merits review would cause disproportionate hardship to business and livelihood. Although the Appellate Authority cannot condone delay beyond the limit prescribed under Section 107(4), writ relief may permit restoration of the appeal for merits consideration. Questions concerning the show-cause notice, service, retrospective registration cancellation, and alleged breach of natural justice remain for appellate examination rather than limitation-based rejection. Case-Laws GST Tue, 04 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470960