Condonation beyond the statutory appeal-delay cap under GST awaits consideration after analogous appeals are placed before the Tribunal.

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....Tribunal jurisdiction to condone delay beyond the statutory cap under section 107(4) of the CGST Act is identified as the central issue. The Special Bench directed the Registry to obtain and place details of appeals involving the identical question and listed the matter for hearing. The text records no determination on whether delay beyond the statutory limit may be condoned.....