TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Supreme Court Rejects Appeal Beyond 90-Day Limit Under Section 107, Prioritizing Statutory Timelines and Precedent Clarity</h1> <h3>M/s. Bismilla Earth Movers Versus State Of Karnataka</h3> M/s. Bismilla Earth Movers Versus State Of Karnataka - TMI Issues involved:The appeal under Section 107 of the Central Goods and Services Tax Act, 2017, delay in filing the appeal, jurisdiction of the appellate authority to condone delay, applicability of judgments by Division Bench and the Apex Court.Summary:Issue 1: Appeal under Section 107 of the CGST Act, 2017The petitioner challenged the order of the appellate authority under Section 107 of the CGST Act, 2017, for declining to entertain the appeal due to delay beyond the prescribed period. The court affirmed the appellate authority's decision based on the judgment in the case of National Spot Exchange Limited Vs Mr. Anil Kohli, emphasizing the importance of adhering to statutory time limits for filing appeals.Issue 2: Jurisdiction to condone delayThe court highlighted that under the KGST Act, the appellate authority can entertain an appeal within 60 days with an additional 30-day period for valid reasons. However, in this case, the appeal was filed after the expiry of the total 90-day period, leading to the appellate authority's justified decision not to condone the delay.Issue 3: Applicability of Division Bench judgmentThe Division Bench set aside the single judge's order and remitted the matter for fresh consideration based on the principles laid down in Simplex Infrastructures case. However, the court emphasized that while the Division Bench's judgment may be relevant, the court must prioritize following the law declared by the Apex Court, as decisions of the Apex Court are binding on all courts within India.Conclusion:The court dismissed the writ petition, stating that the judgment in Simplex Infrastructures case does not allow for condonation of the delay in filing the appeal under Section 107 of the CGST Act, as the statutory time limits cannot be overlooked under Article 226 of the Constitution of India. The court affirmed the importance of upholding the law declared by the Apex Court and maintaining consistency in legal interpretations.
TaxTMI 