https://www.taxtmi.com/caselaws?id=798594 Statutory appeal against an assessment order under Section 74(9) is subject to the prescribed limitation and the limited further period under Section 107(4), beyond which the Appellate Authority cannot condone delay. Where a writ petition was instituted within the original appeal period, the taxpayer may be afforded the statutory appellate remedy despite expiry of the condonable period during writ proceedings. The appeal may be filed by the stipulated date and must be decided on merits, with a hearing and a speaking, reasoned order, rather than rejected as time-barred. en-us Mon, 03 Aug 2026 00:00:00 +0530 Wed, 09 Sep 2026 09:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798594 Statutory appeal against an assessment order under Section 74(9) is subject to the prescribed limitation and the limited further period under Section 107(4), beyond which the Appellate Authority cannot condone delay. Where a writ petition was instituted within the original appeal period, the taxpayer may be afforded the statutory appellate remedy despite expiry of the condonable period during writ proceedings. The appeal may be filed by the stipulated date and must be decided on merits, with a hearing and a speaking, reasoned order, rather than rejected as time-barred. Case-Laws GST Mon, 03 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798594