The petitioner challenged dismissal of a GST appeal on the ground of limitation and sought adjudication on merits through writ jurisdiction. The factual background showed that the statutory appeal was filed beyond the maximum condonable period of 120 days prescribed under Section 107 of the CGST Act.

The Court held that once the statutory limitation and condonable period expire, the appellate authority lacks jurisdiction to entertain the appeal. Writ jurisdiction cannot be invoked to bypass statutory limitation. The petition was dismissed.