https://www.taxtmi.com/caselaws?id=800488 Section 107 confines an appellate authority's power to condone delay to the prescribed outer period; equitable considerations or writ relief under Article 226 cannot enlarge that statutory jurisdiction. Failure to seek registration revocation within the Rule 23 period does not remove the independent appellate remedy against cancellation where portal functionality prevents timely revocation. Restoration of registrations pursuant to appellate orders enables resumption of business and renders subsequent departmental challenges ineffective unless the consequences of implementation are addressed. Statutory limitation therefore governs condonation, while implemented registration restoration remains unaffected. en-us Fri, 18 Sep 2026 00:00:00 +0530 Wed, 07 Oct 2026 08:26:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800488 Section 107 confines an appellate authority's power to condone delay to the prescribed outer period; equitable considerations or writ relief under Article 226 cannot enlarge that statutory jurisdiction. Failure to seek registration revocation within the Rule 23 period does not remove the independent appellate remedy against cancellation where portal functionality prevents timely revocation. Restoration of registrations pursuant to appellate orders enables resumption of business and renders subsequent departmental challenges ineffective unless the consequences of implementation are addressed. Statutory limitation therefore governs condonation, while implemented registration restoration remains unaffected. Case-Laws GST Fri, 18 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800488