https://www.taxtmi.com/caselaws?id=797181 Article 226 writ jurisdiction may be exercised to condone delay in filing a statutory appeal against GST registration cancellation where strict application of the appellate limitation would deny an effective remedy. Although section 107 restricts the Appellate Authority's power to extend time beyond the prescribed limit, writ relief may be appropriate where cancellation affects business continuity and the taxpayer seeks to regularise statutory compliance. On the stated facts, the delay was condoned and the appeal was directed to be entertained and adjudicated on merits. en-us Fri, 07 Aug 2026 00:00:00 +0530 Tue, 18 Aug 2026 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797181 Article 226 writ jurisdiction may be exercised to condone delay in filing a statutory appeal against GST registration cancellation where strict application of the appellate limitation would deny an effective remedy. Although section 107 restricts the Appellate Authority's power to extend time beyond the prescribed limit, writ relief may be appropriate where cancellation affects business continuity and the taxpayer seeks to regularise statutory compliance. On the stated facts, the delay was condoned and the appeal was directed to be entertained and adjudicated on merits. Case-Laws GST Fri, 07 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797181