https://www.taxtmi.com/caselaws?id=798993 Section 107 of the Central Goods and Services Tax Act, 2017 provides a statutory appellate remedy against an Order-in-Original, and writ jurisdiction is ordinarily not invoked where that remedy remains unexhausted. A delay of 99 days beyond the prescribed appeal period was treated as arising from circumstances beyond the petitioner's control, constituting sufficient cause to permit access to the appellate remedy. The Appellate Authority must entertain and decide the appeal on merits if it is filed within 30 days of uploading of the order. en-us Thu, 03 Sep 2026 00:00:00 +0530 Tue, 15 Sep 2026 08:31:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798993 Section 107 of the Central Goods and Services Tax Act, 2017 provides a statutory appellate remedy against an Order-in-Original, and writ jurisdiction is ordinarily not invoked where that remedy remains unexhausted. A delay of 99 days beyond the prescribed appeal period was treated as arising from circumstances beyond the petitioner's control, constituting sufficient cause to permit access to the appellate remedy. The Appellate Authority must entertain and decide the appeal on merits if it is filed within 30 days of uploading of the order. Case-Laws GST Thu, 03 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798993