https://www.taxtmi.com/caselaws?id=797503 Challenges to a GST demand as time-barred under Section 74(10) require examination of the demand's nature, underlying proceedings and factual basis to identify the applicable limitation starting point. Where that inquiry involves debatable factual and legal issues, the statutory appellate remedy is the appropriate forum rather than writ jurisdiction. The taxpayer was therefore directed to pursue an appeal, with the Appellate Authority to pragmatically consider any request to exclude the period spent in writ proceedings under Section 14 of the Limitation Act, 1963. en-us Wed, 12 Aug 2026 00:00:00 +0530 Sat, 22 Aug 2026 10:33:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797503 Challenges to a GST demand as time-barred under Section 74(10) require examination of the demand's nature, underlying proceedings and factual basis to identify the applicable limitation starting point. Where that inquiry involves debatable factual and legal issues, the statutory appellate remedy is the appropriate forum rather than writ jurisdiction. The taxpayer was therefore directed to pursue an appeal, with the Appellate Authority to pragmatically consider any request to exclude the period spent in writ proceedings under Section 14 of the Limitation Act, 1963. Case-Laws GST Wed, 12 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797503