Statutory cap on condonation of delay raises a Tribunal jurisdiction issue, with analogous State Bench appeals sought.

The subject concerns whether the Tribunal may condone delay beyond the statutory cap prescribed under Section 107(4) of the Central Goods and Services Tax Act, 2017. The matters were listed for hearing, and the Registry was directed to obtain particulars of analogous appeals from State Benches.

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Issues: Whether the Tribunal has jurisdiction to condone delay beyond the statutory cap under Section 107(4) of the Central Goods and Services Tax Act, 2017.

Outcome: The matters were listed for hearing on 20.07.2026, and the Registry was directed to obtain particulars of analogous appeals from State Benches.

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