https://www.taxtmi.com/caselaws?id=800754 Section 107 confines condonation of delay in GST appeals to its expressly prescribed further period; the First Appellate Authority has no inherent or equitable power to extend that outer limit, and fact-specific constitutional relief cannot enlarge statutory appellate jurisdiction. Where the Department restored cancelled registrations by implementing the challenged orders, subsequent commercial and legal developments made its appeals seeking annulment ineffective and infructuous. The inability to file a revocation application under Rule 23 because the common portal no longer permitted it did not extinguish the independent appellate remedy against registration cancellation under Section 107. en-us Fri, 18 Sep 2026 00:00:00 +0530 Sat, 10 Oct 2026 08:32:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800754 Section 107 confines condonation of delay in GST appeals to its expressly prescribed further period; the First Appellate Authority has no inherent or equitable power to extend that outer limit, and fact-specific constitutional relief cannot enlarge statutory appellate jurisdiction. Where the Department restored cancelled registrations by implementing the challenged orders, subsequent commercial and legal developments made its appeals seeking annulment ineffective and infructuous. The inability to file a revocation application under Rule 23 because the common portal no longer permitted it did not extinguish the independent appellate remedy against registration cancellation under Section 107. Case-Laws GST Fri, 18 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800754