HC cannot condone delay in GST appeal if filed beyond maximum stipulated time limit

Hemasri Enterprises Vs Appellate Authority / Deputy Commissioner (ST) (FAC) GST-Appeal (Madras High Court) HC held that High Court while exercising powers under Article 226 of the Constitution of India, does not have the power to condone the delay when the statutory appeal filed under section 107 of GST Act is beyond the maximum time limit stipulated in the said section. FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT Captioned writ petition has been filed assailing an ‘order dated 20.10.2022 bearing reference Rc.No.794/2022/A1’ [hereinafter ‘impugned order’ for th...