Court Rules: No Condonation for Late Appeals Under OGST Act's Section 107; Article 226 Can't Extend Deadlines.

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....Condonation of delay in filing appeal - time limitation - Section 107 of the OGST Act - When the Statute is clear about the limitation, this Court, in exercise of the jurisdiction under Article- 226 of the Constitution of India, cannot direct the appellate authority to entertain the appeal.....