https://www.taxtmi.com/caselaws?id=446120 The SC upheld the appellate authority's decision to reject an appeal under Section 107 of CGST Act due to significant delay beyond the prescribed 90-day period. The court emphasized statutory time limits, rejected arguments for delay condonation, and prioritized Apex Court precedents over Division Bench judgments. The writ petition was ultimately dismissed, reinforcing strict adherence to legal timelines. en-us Fri, 13 Oct 2023 00:00:00 +0530 Tue, 22 Apr 2025 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446120 The SC upheld the appellate authority's decision to reject an appeal under Section 107 of CGST Act due to significant delay beyond the prescribed 90-day period. The court emphasized statutory time limits, rejected arguments for delay condonation, and prioritized Apex Court precedents over Division Bench judgments. The writ petition was ultimately dismissed, reinforcing strict adherence to legal timelines. Case-Laws GST Fri, 13 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446120