{"id":76947,"date":"2026-10-13T10:23:02","date_gmt":"2026-10-13T10:23:02","guid":{"rendered":""},"modified":"2026-10-13T10:23:02","modified_gmt":"2026-10-13T10:23:02","slug":"departmental-appeals-after-gst-registration-restoration-become-infructuous-when-the-department-has-implemented-the-appellate-orders","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76947","title":{"rendered":"Departmental appeals after GST registration restoration become infructuous when the Department has implemented the appellate orders."},"content":{"rendered":"<p>Departmental appeals after GST registration restoration become infructuous when the Department has implemented the appellate orders.<br \/>Case-Laws<br \/>GST<br \/>First Appellate Authority cannot condone delay beyond the statutory outer limit for appeals against GST registration cancellation. Constitutional directions tailored to individual cases cannot enlarge statutory appellate jurisdiction or override an express limitation. The Department&#39;s restoration of cancelled registrations after implementing appellate orders altered taxpayers&#39; legal and commercial positions; its challenges to those orders therefore became academic, futile, infructuous and not maintainable, as no effective relief could be granted without addressing the consequences of restoration.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=104910\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Departmental appeals after GST registration restoration become infructuous when the Department has implemented the appellate orders.Case-LawsGSTFirst Appellate Authority cannot condone delay beyond the statutory outer limit for appeals against GST regi&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-76947","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76947","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=76947"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76947\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76947"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76947"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76947"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}