https://www.taxtmi.com/article/detailed?id=17456 Section 107 fixes a mandatory appellate timetable: an appeal must be filed within three months, with condonation on sufficient cause for no more than one additional month. The First Appellate Authority has no equitable or inherent jurisdiction beyond that ceiling, and Article 226 relief cannot enlarge its statutory power. Yet, where delayed appeals were implemented, registrations restored, compliance verified, and businesses resumed operations, a later departmental challenge may be incapable of effective relief because reversal could disturb supplies, invoicing, and recipients' input tax credit. Revocation and appeal remain distinct remedies, though an appeal remains subject to statutory limitation. en-us Thu, 24 Sep 2026 08:28:03 +0530 Thu, 24 Sep 2026 08:28:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17456 Section 107 fixes a mandatory appellate timetable: an appeal must be filed within three months, with condonation on sufficient cause for no more than one additional month. The First Appellate Authority has no equitable or inherent jurisdiction beyond that ceiling, and Article 226 relief cannot enlarge its statutory power. Yet, where delayed appeals were implemented, registrations restored, compliance verified, and businesses resumed operations, a later departmental challenge may be incapable of effective relief because reversal could disturb supplies, invoicing, and recipients' input tax credit. Revocation and appeal remain distinct remedies, though an appeal remains subject to statutory limitation. Articles Goods and Services Tax - GST Thu, 24 Sep 2026 08:28:03 +0530 https://www.taxtmi.com/article/detailed?id=17456