https://www.taxtmi.com/caselaws?id=800486 Section 107(4) of the CGST Act confines condonation of delayed appeals to its express outer period; a statutory appellate authority has no inherent or equitable power to extend that limit, and writ relief cannot enlarge appellate jurisdiction. Departmental implementation of orders restoring cancelled GST registrations can preclude a challenge to that restoration where taxpayers have resumed business and reversal would disturb intervening transactions. The revocation remedy under Section 30 and Rule 23 operates independently of the appellate remedy under Section 107; expiry of the portal-based revocation period does not bar an appeal against registration cancellation. 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=800486 Section 107(4) of the CGST Act confines condonation of delayed appeals to its express outer period; a statutory appellate authority has no inherent or equitable power to extend that limit, and writ relief cannot enlarge appellate jurisdiction. Departmental implementation of orders restoring cancelled GST registrations can preclude a challenge to that restoration where taxpayers have resumed business and reversal would disturb intervening transactions. The revocation remedy under Section 30 and Rule 23 operates independently of the appellate remedy under Section 107; expiry of the portal-based revocation period does not bar an appeal against registration cancellation. Case-Laws GST Fri, 18 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800486