https://www.taxtmi.com/article/detailed?id=17056 Section 107 imposes a strict outer limitation for GST appeals, and the Appellate Authority cannot condone delay beyond that limit. Revocation of cancelled registration under Section 30 is a distinct remedy, generally requiring cure of defaults through pending returns and payment of tax, interest, penalty and late fee under Rule 23. Suspension and cancellation follow different functions and procedures under Rules 21A and 22. In exceptional cases, writ jurisdiction may be considered where hardship is disproportionate, compliance is bona fide, and revenue is protected, without enlarging statutory limitation. en-us Wed, 29 Jul 2026 08:23:53 +0530 Wed, 29 Jul 2026 18:52:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17056 Section 107 imposes a strict outer limitation for GST appeals, and the Appellate Authority cannot condone delay beyond that limit. Revocation of cancelled registration under Section 30 is a distinct remedy, generally requiring cure of defaults through pending returns and payment of tax, interest, penalty and late fee under Rule 23. Suspension and cancellation follow different functions and procedures under Rules 21A and 22. In exceptional cases, writ jurisdiction may be considered where hardship is disproportionate, compliance is bona fide, and revenue is protected, without enlarging statutory limitation. Articles Goods and Services Tax - GST Wed, 29 Jul 2026 08:23:53 +0530 https://www.taxtmi.com/article/detailed?id=17056