Time-Barred GST Appeals Cannot be Condoned Even Under Article 226: Gujarat High Court

The Gujarat High Court ruled that delays in filing GST appeals cannot be condoned beyond the statutory time limit, even under Article 226 writ jurisdiction. Justices A.S. Supehia and Pranav Trivedi dismissed the petition, citing excessive and impermissible delay.

Bar Association Is a Purely Private Entity, Cannot Be Termed ‘State’ Under Article 12: Delhi High Court

The Delhi High Court held that bar associations are private bodies, not State instrumentalities under Article 12. A bench led by Chief Justice Devendra Kumar Upadhyaya said writs under Article 226, including mandamus, cannot issue against lawyers’ associations therefore.