https://www.taxtmi.com/caselaws?id=800613 The First Appellate Authority's power to condone delay under Section 107 is confined to the statutory outer limit; constitutional orders issued on particular facts cannot enlarge that jurisdiction. Condonation beyond that limit is ultra vires. Restoration of cancelled GST registrations by the Department, followed by taxpayers resuming business and complying with obligations, leaves no effective relief in a subsequent departmental challenge seeking annulment. Implementing restoration and then challenging it engages the bar against approbating and reprobating. Revocation under Section 30 and an appeal against cancellation under Section 107 are independent remedies, so inability to apply for revocation within the Rule 23 period does not bar the statutory appeal. Restored registrations therefore remain undisturbed. 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=800613 The First Appellate Authority's power to condone delay under Section 107 is confined to the statutory outer limit; constitutional orders issued on particular facts cannot enlarge that jurisdiction. Condonation beyond that limit is ultra vires. Restoration of cancelled GST registrations by the Department, followed by taxpayers resuming business and complying with obligations, leaves no effective relief in a subsequent departmental challenge seeking annulment. Implementing restoration and then challenging it engages the bar against approbating and reprobating. Revocation under Section 30 and an appeal against cancellation under Section 107 are independent remedies, so inability to apply for revocation within the Rule 23 period does not bar the statutory appeal. Restored registrations therefore remain undisturbed. Case-Laws GST Fri, 18 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800613