Sri Balaji Metallics Private Limited Vs Commissioner of CT & GST & Ors. (Supreme Court of India)
Supreme Court Issues Notice Against Orissa HC Ruling Upholding Section 107(4) GST Appeal Limitation Cap
The Supreme Court issued notice in a petition filed by Sri Balaji Metallics Private Limited against the Commissioner of CT & GST and others, arising from the Orissa High Court’s dismissal of a writ petition concerning limitation for filing an appeal under Section 107 of the Central Goods and Services Tax Act, 2017. The Supreme Court granted liberty to serve the Standing Counsel for the respondents and directed that a copy of the petition additionally be furnished to the learned Additional Solicitor General. The matter was directed to be listed for consideration on 27.07.2026.
Read HC Judgment in this case: Section GST 107 Appeal Dismissal Upheld as Filed Beyond Statutory Outer Limit: Orissa HC
The dispute before the Orissa High Court arose from an order of the Additional Commissioner of CT and GST (Appeal), Rourkela, rejecting the petitioner’s application for condonation of delay and consequently dismissing the appeal. The appellate authority held that the delay exceeded the maximum outer limit prescribed under Section 107(4) of the CGST Act and that it lacked power to condone delay beyond the statutorily permitted period.
