{"id":74309,"date":"2025-11-04T08:03:32","date_gmt":"2025-11-04T02:33:32","guid":{"rendered":""},"modified":"2025-11-04T08:03:32","modified_gmt":"2025-11-04T02:33:32","slug":"writ-petition-dismissed-as-time-barred-for-failing-to-file-statutory-appeal-within-section-107-1-no-sufficient-cause-under-section-107-4","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74309","title":{"rendered":"Writ petition dismissed as time-barred for failing to file statutory appeal within Section 107(1); no sufficient cause under Section 107(4)."},"content":{"rendered":"<p>Writ petition dismissed as time-barred for failing to file statutory appeal within Section 107(1); no sufficient cause under Section 107(4).<br \/>Case-Laws<br \/>GST<br \/>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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=93874\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74309","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74309","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74309"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74309\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74309"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74309"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74309"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}