https://www.taxtmi.com/caselaws?id=800984 Section 107 of the CGST Act confines the First Appellate Authority's power to condone delay to the statutory outer limit; extraordinary relief under Article 226 cannot enlarge that jurisdiction. Registration restoration implemented by the Department creates altered legal and commercial consequences, so relief seeking to unsettle the restored status requires addressing those consequences. Expiry of the period for revocation applications under Rule 23 does not extinguish the separate statutory right to appeal a registration cancellation under Section 107. The principles distinguish statutory appellate remedies from revocation procedures and prevent equitable considerations from overriding express limitation periods. en-us Fri, 18 Sep 2026 00:00:00 +0530 Wed, 14 Oct 2026 06:28:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800984 Section 107 of the CGST Act confines the First Appellate Authority's power to condone delay to the statutory outer limit; extraordinary relief under Article 226 cannot enlarge that jurisdiction. Registration restoration implemented by the Department creates altered legal and commercial consequences, so relief seeking to unsettle the restored status requires addressing those consequences. Expiry of the period for revocation applications under Rule 23 does not extinguish the separate statutory right to appeal a registration cancellation under Section 107. The principles distinguish statutory appellate remedies from revocation procedures and prevent equitable considerations from overriding express limitation periods. Case-Laws GST Fri, 18 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800984