https://www.taxtmi.com/highlights?id=104003 Section 107(4) of the GST law fixes an outer limit on an appellate authority's power to condone delay in appeals against cancellation of registration. Extraordinary writ jurisdiction cannot enlarge that statutory appellate jurisdiction; condonation beyond the prescribed maximum is legally unsustainable. Where the Department has implemented appellate directions by restoring cancelled GST registrations, it cannot seek annulment without addressing the resulting alteration of the taxpayers' legal and commercial position. The departmental appeals consequently become infructuous where no effective or workable relief remains available. en-us Mon, 21 Sep 2026 08:57:05 +0530 Mon, 21 Sep 2026 08:57:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104003 Section 107(4) of the GST law fixes an outer limit on an appellate authority's power to condone delay in appeals against cancellation of registration. Extraordinary writ jurisdiction cannot enlarge that statutory appellate jurisdiction; condonation beyond the prescribed maximum is legally unsustainable. Where the Department has implemented appellate directions by restoring cancelled GST registrations, it cannot seek annulment without addressing the resulting alteration of the taxpayers' legal and commercial position. The departmental appeals consequently become infructuous where no effective or workable relief remains available. Highlights GST Mon, 21 Sep 2026 08:57:05 +0530 https://www.taxtmi.com/highlights?id=104003