ELECTRONIC FILING AND PROCESSING OF APPEALS AND CONDUCT OF PROCEEDINGS IN THE APPELLATE TRIBUNAL IN HYBRID MODE - Goods And Services Tax Appellate Tribunal (Procedure) Rules, 2025
ELECTRONIC FILING AND PROCESSING OF APPEALS AND CONDUCT OF PROCEEDINGS IN THE APPELLATE TRIBUNAL IN HYBRID MODE - Goods And Services Tax Appellate Tribunal (Procedure) Rules, 2025
Procedural time extension discretion allows the Appellate Tribunal to extend deadlines even after expiry when justice requires. The Appellate Tribunal may extend the time prescribed by the procedural rules or fixed by any order for doing any act or taking any proceeding, on such ... Summary
Procedural time extension discretion allows the Appellate Tribunal to extend deadlines even after expiry when justice requires.
The Appellate Tribunal may extend the time prescribed by the procedural rules or fixed by any order for doing any act or taking any proceeding, on such terms as the justice of the case requires. An extension may be granted even after the original time has expired, giving the Tribunal discretionary authority to manage procedural timelines flexibly.
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