https://www.taxtmi.com/caselaws?id=800983 Section 107 confines the First Appellate Authority's power to condone delay to the expressly prescribed outer limit; equitable relief under Article 226 cannot enlarge that statutory jurisdiction. Condonation beyond that limit is therefore without jurisdiction. Restoration of taxpayers' registrations following implementation of appellate orders materially changes the parties' position, making subsequent departmental relief to unsettle those orders ineffective and potentially disruptive to intervening transactions and input-tax-credit consequences. The appellate remedy against registration cancellation remains independent of the revocation mechanism under Rule 23, so inability to seek revocation through the common portal does not extinguish the right to appeal. 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=800983 Section 107 confines the First Appellate Authority's power to condone delay to the expressly prescribed outer limit; equitable relief under Article 226 cannot enlarge that statutory jurisdiction. Condonation beyond that limit is therefore without jurisdiction. Restoration of taxpayers' registrations following implementation of appellate orders materially changes the parties' position, making subsequent departmental relief to unsettle those orders ineffective and potentially disruptive to intervening transactions and input-tax-credit consequences. The appellate remedy against registration cancellation remains independent of the revocation mechanism under Rule 23, so inability to seek revocation through the common portal does not extinguish the right to appeal. Case-Laws GST Fri, 18 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800983