https://www.taxtmi.com/caselaws?id=800487 Section 107 confines condonation of delay in statutory appeals to its express additional period; a first appellate authority has no inherent or equitable power to extend that outer limit. Constitutional relief under Article 226 does not expand that statutory appellate jurisdiction. Registration revocation and appeal operate as independent remedies, so inability to seek revocation through the portal after the prescribed period does not extinguish the right of appeal. Where appellate orders have been implemented by restoring registrations and enabling subsequent business transactions, reopening those orders without addressing the consequences may yield no effective relief; the implemented restoration prevents reopening the settled position in these proceedings. en-us Fri, 18 Sep 2026 00:00:00 +0530 Wed, 07 Oct 2026 08:26:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800487 Section 107 confines condonation of delay in statutory appeals to its express additional period; a first appellate authority has no inherent or equitable power to extend that outer limit. Constitutional relief under Article 226 does not expand that statutory appellate jurisdiction. Registration revocation and appeal operate as independent remedies, so inability to seek revocation through the portal after the prescribed period does not extinguish the right of appeal. Where appellate orders have been implemented by restoring registrations and enabling subsequent business transactions, reopening those orders without addressing the consequences may yield no effective relief; the implemented restoration prevents reopening the settled position in these proceedings. Case-Laws GST Fri, 18 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800487