Statutory delay-condonation limits restrict GST appellate jurisdiction, while restored registrations render departmental challenges infructuous after implementation.

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....Statutory outer limits on condonation of delay in GST registration-cancellation appeals confine the First Appellate Authority to the power expressly granted. Constitutional-court directions issued in extraordinary jurisdiction cannot enlarge that statutory power, and equity or substantial justice cannot displace the prescribed limit; appeals entertained after that limit are without jurisdiction. Where the Department has implemented appellate orders by restoring cancelled registrations, its own challenge becomes infructuous because the restored legal and commercial position cannot be unsettled without affecting intervening transactions. Such departmental appeals are not maintainable after implementation of the impugned orders.....