Orissa HC dismisses writ petition filed beyond condonable period u/s 107 of GST Act

The Orissa High Court has dismissed a writ petition filed beyond the condonable period under the GST Act. The court emphasized that it cannot extend the limitation period beyond what is prescribed by law, even under its writ jurisdiction. This ruling reinforces the importance of timely action by taxpayers and sets a precedent that the statutory deadlines for filing appeals or petitions under the GST Act must be strictly adhered to, as they are not merely procedural but jurisdictional in nature.