https://www.taxtmi.com/caselaws?id=798052 GST appellate limitation under Section 107 requires an appeal within three months, with condonation available only for a further one month. This outer limit is mandatory and supports expeditious tax adjudication. Writ jurisdiction under Article 226 may be invoked in exceptional circumstances, including breaches of fundamental rights or natural justice, jurisdictional excess, or constitutional challenges, but cannot be used to bypass the statutory appellate framework after its limitation period expires. An unexplained delay of nearly three years, without grounds warranting judicial review, does not justify entertaining a writ petition or extending the statutory condonable period. en-us Tue, 14 Jul 2026 00:00:00 +0530 Tue, 01 Sep 2026 17:27:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798052 GST appellate limitation under Section 107 requires an appeal within three months, with condonation available only for a further one month. This outer limit is mandatory and supports expeditious tax adjudication. Writ jurisdiction under Article 226 may be invoked in exceptional circumstances, including breaches of fundamental rights or natural justice, jurisdictional excess, or constitutional challenges, but cannot be used to bypass the statutory appellate framework after its limitation period expires. An unexplained delay of nearly three years, without grounds warranting judicial review, does not justify entertaining a writ petition or extending the statutory condonable period. Case-Laws GST Tue, 14 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798052