Statutory GST appeal limits bar excess delay condonation, while restoring registration prevents departmental challenge to the implemented order.

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....Section 107(4) confines the First Appellate Authority's power to condone delay in GST registration-cancellation appeals to its prescribed outer limit; writ-jurisdiction orders based on particular facts, hardship, equity, or substantial justice cannot expand that statutory jurisdiction. Condonation beyond that limit is therefore without jurisdiction. Where the Department has implemented an appellate restoration of GST registration and the taxpayer has continued business on that basis, estoppel and orderly administration prevent the Department from later challenging the implemented order. As no effective relief remains and intervening genuine transactions would be unsettled, the departmental challenge is infructuous and not maintainable.....