Tribunal procedural gaps and difficulty removal power allow directions, orders or circulars to govern contingencies in operation.

The President of the Goods and Services Tax Appellate Tribunal may issue appropriate directions where the rules are silent or no provision has been made. The power includes removing difficulties and issuing orders or circulars to govern any situation or contingency arising in the working of the Appellate Tribunal. The provision operates as a residual administrative mechanism for procedural gaps and tribunal functioning.

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