GSTAT says Department Cannot Challenge Registration Restoration It Has Implemented

The Hyderabad State Bench of GSTAT distinguished between the limits of statutory appellate jurisdiction and the consequences of the Department’s own subsequent actions. It held that the First Appellate Authority could not condone delay beyond the statutory outer limit under Section 107(4). Nevertheless, having implemented the order and restored the taxpayer’s registration, the Department could not obtain effective relief by challenging that very order. Its appeal was therefore disposed of as infructuous.