Supreme Court of India2 July 2026

Sri Balaji Metallics (P.) Ltd. v. Commissioner of CT & GST

SLP TO APPEAL (C) NO(S). 22223 OF 2026

The ruling in brief

Notice issued against impugned order of High Court that where appellate authority rejected appeal as beyond limitation under section 107(4) and assessee argued that limitation should run from date of communication, since order was admittedly communicated on date of passing itself, limitation commenced from that date and delay beyond outer limit could not be condoned, no illegality was found and writ petition was to be dismissed

Provisions considered

CGST S.107

Section 107 of Central Goods and Services Tax Act, 2017/Odisha Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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CGST S.107

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Related rulings

Delhi High Court16 Sept 2026

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Katyani Exports v. Union of India

Rajasthan High Court20 Aug 2026

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New Godara Trading Co. v. State of Rajasthan

CGST S.107

GSTAT Raipur24 Sept 2026

Sri Balaji Metallics (P.) Ltd. v. Commissioner of CT & GST

The ruling in brief

Provisions considered

Sri Balaji Metallics (P.) Ltd. v. Commissioner of CT & GST

The ruling in brief

Provisions considered

Read the full analysis

Read the full analysis

Katyani Exports v. Union of India

New Godara Trading Co. v. State of Rajasthan

Cheema Local Carrier and Construction v. Commissioner State GST