https://www.taxtmi.com/caselaws?id=801099 Section 107 prescribes a three-month appeal period and permits the First Appellate Authority to condone delay only for one further month on sufficient cause. That statutory outer limit cannot be enlarged through the appellate process, although constitutional writ jurisdiction may provide exceptional relief. Restoration of cancelled GST registrations pursuant to appellate directions may render a departmental challenge academic where businesses have resumed operations and subsequent transactions would be unsettled. The inability to apply for revocation through the common portal under Rule 23 does not extinguish the independent statutory right to appeal cancellation under Section 107. en-us Fri, 18 Sep 2026 00:00:00 +0530 Thu, 15 Oct 2026 05:44:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801099 Section 107 prescribes a three-month appeal period and permits the First Appellate Authority to condone delay only for one further month on sufficient cause. That statutory outer limit cannot be enlarged through the appellate process, although constitutional writ jurisdiction may provide exceptional relief. Restoration of cancelled GST registrations pursuant to appellate directions may render a departmental challenge academic where businesses have resumed operations and subsequent transactions would be unsettled. The inability to apply for revocation through the common portal under Rule 23 does not extinguish the independent statutory right to appeal cancellation under Section 107. Case-Laws GST Fri, 18 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801099