https://www.taxtmi.com/caselaws?id=800275 Section 107 of the GST enactment confines an appellate authority to the prescribed limitation period, so marginal delay or its cause cannot extend statutory appellate jurisdiction. Separately, an assessment premised on no reply having been filed, despite a reply in Form GST DRC-06, may warrant writ intervention where a subsequent order for the same tax period reasonably created confusion that the demand had been dropped. Quashing the assessment and limitation dismissal permits fresh merits adjudication after considering the reply and granting a hearing; tax liability remains undecided pending that process. en-us Thu, 10 Sep 2026 00:00:00 +0530 Sat, 03 Oct 2026 09:32:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800275 Section 107 of the GST enactment confines an appellate authority to the prescribed limitation period, so marginal delay or its cause cannot extend statutory appellate jurisdiction. Separately, an assessment premised on no reply having been filed, despite a reply in Form GST DRC-06, may warrant writ intervention where a subsequent order for the same tax period reasonably created confusion that the demand had been dropped. Quashing the assessment and limitation dismissal permits fresh merits adjudication after considering the reply and granting a hearing; tax liability remains undecided pending that process. Case-Laws GST Thu, 10 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800275