https://www.taxtmi.com/caselaws?id=798251 Article 226 may be invoked exceptionally to prevent grave prejudice where the statutory GST appellate limitation cannot ordinarily be bypassed. Explained medical circumstances beyond the appellant's control justified setting aside dismissal of a time-barred appeal and restoring it for decision on merits. Restoration remained subject to payment of admissible late fees, penalty and statutory deposits. The limitation framework under the Rajasthan and Central GST laws continues to bind the Appellate Authority, while writ jurisdiction remains available only in exceptional circumstances. en-us Fri, 21 Aug 2026 00:00:00 +0530 Thu, 03 Sep 2026 08:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798251 Article 226 may be invoked exceptionally to prevent grave prejudice where the statutory GST appellate limitation cannot ordinarily be bypassed. Explained medical circumstances beyond the appellant's control justified setting aside dismissal of a time-barred appeal and restoring it for decision on merits. Restoration remained subject to payment of admissible late fees, penalty and statutory deposits. The limitation framework under the Rajasthan and Central GST laws continues to bind the Appellate Authority, while writ jurisdiction remains available only in exceptional circumstances. Case-Laws GST Fri, 21 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798251