https://www.taxtmi.com/highlights?id=104910 First Appellate Authority cannot condone delay beyond the statutory outer limit for appeals against GST registration cancellation. Constitutional directions tailored to individual cases cannot enlarge statutory appellate jurisdiction or override an express limitation. The Department's restoration of cancelled registrations after implementing appellate orders altered taxpayers' legal and commercial positions; its challenges to those orders therefore became academic, futile, infructuous and not maintainable, as no effective relief could be granted without addressing the consequences of restoration. en-us Tue, 13 Oct 2026 10:23:02 +0530 Tue, 13 Oct 2026 10:23:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104910 First Appellate Authority cannot condone delay beyond the statutory outer limit for appeals against GST registration cancellation. Constitutional directions tailored to individual cases cannot enlarge statutory appellate jurisdiction or override an express limitation. The Department's restoration of cancelled registrations after implementing appellate orders altered taxpayers' legal and commercial positions; its challenges to those orders therefore became academic, futile, infructuous and not maintainable, as no effective relief could be granted without addressing the consequences of restoration. Highlights GST Tue, 13 Oct 2026 10:23:02 +0530 https://www.taxtmi.com/highlights?id=104910