https://www.taxtmi.com/caselaws?id=473101 Writ jurisdiction cannot be used to override the statutory limitation for a GST appeal and direct condonation of delay. Section 107 of the Central Goods and Services Tax Act, 2017 prescribes the appeal period, and its limitation mandate binds the exercise of writ jurisdiction. Where Section 5 of the Limitation Act is inapplicable, an appeal remains time-barred if it exceeds the prescribed period even after the relevant exclusion. en-us Tue, 20 Dec 2022 00:00:00 +0530 Wed, 04 Nov 2026 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=473101 Writ jurisdiction cannot be used to override the statutory limitation for a GST appeal and direct condonation of delay. Section 107 of the Central Goods and Services Tax Act, 2017 prescribes the appeal period, and its limitation mandate binds the exercise of writ jurisdiction. Where Section 5 of the Limitation Act is inapplicable, an appeal remains time-barred if it exceeds the prescribed period even after the relevant exclusion. Case-Laws GST Tue, 20 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=473101