{"id":75493,"date":"2026-04-20T08:30:26","date_gmt":"2026-04-20T08:30:26","guid":{"rendered":""},"modified":"2026-04-20T08:30:26","modified_gmt":"2026-04-20T08:30:26","slug":"writ-jurisdiction-can-condone-delay-in-a-statutory-appeal-when-statutory-limitation-would-cause-grave-prejudice","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75493","title":{"rendered":"Writ jurisdiction can condone delay in a statutory appeal when statutory limitation would cause grave prejudice."},"content":{"rendered":"<p>Writ jurisdiction can condone delay in a statutory appeal when statutory limitation would cause grave prejudice.<br \/>Case-Laws<br \/>GST<br \/>Writ jurisdiction can be used to condone delay in filing a statutory appeal where the delay was shown to be beyond the appellant&#39;s control and refusal to hear the matter on merits would cause grave prejudice. Although the appellate authority lacked power to condone delay beyond the statutory limit under Section 107, the High Court followed its earlier Division Bench view and intervened to prevent injustice. The 84-day delay was therefore condoned, the time-bar dismissal was set aside, and the appellate authority was directed to entertain and decide the appeal on merits.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/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=98975\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Writ jurisdiction can condone delay in a statutory appeal when statutory limitation would cause grave prejudice.Case-LawsGSTWrit jurisdiction can be used to condone delay in filing a statutory appeal where the delay was shown to be beyond the appellant&#8230;<\/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-75493","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75493","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=75493"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75493\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75493"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75493"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75493"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}