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<h1>Appellate Tribunal Granted Expansive Discretionary Powers to Ensure Justice and Prevent Procedural Manipulation in GST Proceedings</h1> The rule establishes the inherent powers of the Appellate Tribunal in GST proceedings. It preserves the tribunal's broad discretionary authority to issue orders and provide directions essential for ensuring justice and preventing procedural abuse. This provision allows the tribunal flexibility to address unique circumstances beyond strict procedural constraints, maintaining judicial effectiveness and fairness in tax-related appellate processes.