2026-VIL-885-PAT
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SGST High Court Cases

GST - Maintainability of writ petition challenging order rejecting delayed appeal - Statutory limitation period for filing appeal under Section 107 of CGST/BGST Act 2017 - Jurisdiction of High Court under Article 226 of Constitution - Whether High Court can entertain writ petition filed beyond statutory period of limitation for filing appeal and whether Court can condone delay beyond period specified in Section 107(4) of BGST Act 2017 - HELD - When statutory forum is created by law for redressal of grievance, writ petition should not be entertained ignoring said statutory dispensation. Section 107 of BGST Act 2017 mandates appeal to be filed within 3 months from date of communication of order and Appellate Authority has power to condone delay only upto one month further. Legislature in its wisdom has prescribed time-bound compliance of provisions and condonation of delay beyond statutory period will frustrate legislative intent and render legislative scheme otiose - Powers of High Court under Article 226 of Constitution are wide but not wider than principles of statutory interpretation and legislative intent. High Court cannot entertain writ petition filed beyond statutory period of appeal in ordinary circumstances, such entertainment being limited to exceptional circumstances involving breach of fundamental rights, violation of principles of natural justice, excess of jurisdiction or challenge to vires of statute or delegated legislation. Writ petition filed after gross delay of almost three years from impugned order is not entertainable – The writ petition is dismissed
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