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2023 (11) TMI 1011 - HC - GSTCondonation of delay of 59 days in filing appeal before the Appellate Authority - appeal preferred beyond the period of one month as prescribed under Section 107(1) of KGST Act, 2017 - HELD THAT:- Under the KGST Act, the appeal under Section 107 has to be preferred within 60 days. After expiry of 60 days, the appellate authority has discretion for an additional period of 30 days. In the event sufficient reasons are assigned by the aggrieved party, it is well within the jurisdiction of the appellate authority to condone the delay. In the present case on hand, there is no dispute that appeal is filed after expiry of 60+30 days. The statutory provision governing the right of an appeal under Section 107 clearly leads to an inference that Tribunal lacks jurisdiction to condone the delay after 60+30 days. The appellate authority was justified in refusing to condone the delay. he question that requires consideration is, as to whether this court is bound to follow the principles laid down by Division Bench in an unreported judgment in the case of Simplex Infrastructures [2022 (1) TMI 761 - KARNATAKA HIGH COURT]. If the State is placing reliance on the judgment of the Apex Court then this court cannot rely on an unreported judgment rendered by Division Bench. In the hierarchy of courts, the law declared by the Apex Court under Article 141 is binding on all the courts within the territory of India. The Constitutional courts while exercising discretion under Article 226 do not have liberty under this rule of discipline, to take a different view or to rely upon supposedly conflicting decisions, where Apex Court has laid down clear law on the subject. The High Courts are not to contradict the law declared by the Apex Court. If under Section 107, an appeal has to be preferred within a period of 60 days with additional period of 30 days, it was well within the jurisdiction of respondent No. 2-appellate authority to dismiss the appeal only on the count of delay. The judgment rendered by Division Bench of this court in the case of Simplex Infrastructures does not come to the aid of the petitioner herein, as the appellate authority lacks jurisdiction to condone the delay. The period prescribed under Section 107 cannot be condoned under Article 226 of the Constitution of India. Petition dismissed.
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