https://www.taxtmi.com/caselaws?id=800614 Section 107 confines the First Appellate Authority's power to condone delay to the prescribed appeal period plus the statutorily permitted further period; equitable considerations and High Court powers under Article 226 cannot enlarge that jurisdiction. Delay condoned beyond the outer limit is therefore beyond jurisdiction. Implementation of registration-restoration orders may nevertheless make a departmental challenge ineffective where restoration has altered parties' positions, enabled continuing compliance, and created genuine intervening transactions. Revocation under Rule 23 and appeal against cancellation operate as alternative remedies, so inability or failure to seek revocation does not bar a statutory appeal. en-us Fri, 18 Sep 2026 00:00:00 +0530 Thu, 08 Oct 2026 08:45:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800614 Section 107 confines the First Appellate Authority's power to condone delay to the prescribed appeal period plus the statutorily permitted further period; equitable considerations and High Court powers under Article 226 cannot enlarge that jurisdiction. Delay condoned beyond the outer limit is therefore beyond jurisdiction. Implementation of registration-restoration orders may nevertheless make a departmental challenge ineffective where restoration has altered parties' positions, enabled continuing compliance, and created genuine intervening transactions. Revocation under Rule 23 and appeal against cancellation operate as alternative remedies, so inability or failure to seek revocation does not bar a statutory appeal. Case-Laws GST Fri, 18 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800614