Writ petition dismissed as time-barred for failing to file statutory appeal within Section 107(1); no sufficient cause under Section 107(4).

Writ petition dismissed as time-barred for failing to file statutory appeal within Section 107(1); no sufficient cause under Section 107(4).Case-LawsGSTThe HC dismissed the writ petition under Article 226 as non-maintainable and time-barred. The petitione

Writ petition dismissed as time-barred for failing to file statutory appeal within Section 107(1); no sufficient cause under Section 107(4).
Case-Laws
GST
The HC dismissed the writ petition under Article 226 as non-maintainable and time-barred. The petitioner challenged an inspection conducted on 24.02.2023 and an Order-in-Original dated 19.11.2024, but failed to prefer the statutory appeal within the three-month period prescribed by Section 107(1) and did not establish sufficient cause

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