https://www.taxtmi.com/caselaws?id=792601 Section 107 of the Central Goods and Services Tax Act, 2017 is treated as a self-contained limitation scheme, so the appellate forum can extend time only within the statutory limit in Section 107(4). The text states that there is no express or implied basis for applying Section 5 of the Limitation Act, 1963 to condone delay beyond the outer permissible period. On that reasoning, an appeal filed after the statutory deadline remains time-barred, the writ challenge fails, and the appellate order and cancellation of registration are left undisturbed. en-us Tue, 21 Apr 2026 00:00:00 +0530 Sat, 30 May 2026 08:29:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792601 Section 107 of the Central Goods and Services Tax Act, 2017 is treated as a self-contained limitation scheme, so the appellate forum can extend time only within the statutory limit in Section 107(4). The text states that there is no express or implied basis for applying Section 5 of the Limitation Act, 1963 to condone delay beyond the outer permissible period. On that reasoning, an appeal filed after the statutory deadline remains time-barred, the writ challenge fails, and the appellate order and cancellation of registration are left undisturbed. Case-Laws GST Tue, 21 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792601