TMI Blog2023 (11) TMI 1011X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 hierar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lex Infrastructures Ltd. and Another Vs. The Joint Commissioner and Others (W.A. No. 942/2021). 2. After remand, the matter is taken up for hearing. 3. Heard the learned counsel for the petitioner and learned AGA for the respondents. I have given my anxious consideration to the judgment cited by the learned counsel for the petitioner and judgment cited by learned AGA. 4. The petitioner is assailing the order passed by respondent No. 2-appellate authority and has preferred second appeal under Section 109 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to the CGST Act of 2017). The petitioner has questioned the order of the appellate authority under Section 107 wherein appellate authority has declined to enterta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellate authority to entertain an appeal. Proviso to sub-section (1) of Section 35 further contemplates that appellate authority has no power to entertain an appeal presented beyond the period of additional 30 days. 7. 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pex Court then this court cannot rely on an unreported judgment rendered by Division Bench. I have also given my anxious consideration to the reasons assigned by the Division Bench while issuing directions to the appellate authority to condone the delay. That was a case arising out of a Central Excise Act and at para 18, the Division Bench has clearly held that in peculiar facts and circumstances of the case, to meet the ends of justice the appellant therein was permitted to file an appeal even though the appeal period has expired. Therefore, with great respect, I am of the view that no ratio is laid down in the judgment rendered by Division Bench of this court in the case of Simplex Infrastructures (supra). 10. In the hierarchy of court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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