https://www.taxtmi.com/caselaws?id=799065 Exceptional Article 226 jurisdiction may permit consideration of a delayed GST appeal despite the statutory appellate limitation where circumstances are genuinely beyond the assessee's control. The appellate authority remains bound by the limitation framework under Section 107 and writ relief cannot routinely bypass that scheme. However, delayed communication by a Chartered Accountant, where it prevents timely filing and denial of merits adjudication would cause grave prejudice, may justify exceptional intervention. In such circumstances, the delayed appeal may be entertained and decided on merits in accordance with law. en-us Thu, 20 Aug 2026 00:00:00 +0530 Wed, 16 Sep 2026 08:38:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799065 Exceptional Article 226 jurisdiction may permit consideration of a delayed GST appeal despite the statutory appellate limitation where circumstances are genuinely beyond the assessee's control. The appellate authority remains bound by the limitation framework under Section 107 and writ relief cannot routinely bypass that scheme. However, delayed communication by a Chartered Accountant, where it prevents timely filing and denial of merits adjudication would cause grave prejudice, may justify exceptional intervention. In such circumstances, the delayed appeal may be entertained and decided on merits in accordance with law. Case-Laws GST Thu, 20 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799065