Defective appeal scrutiny and rectification procedure under GST tribunal rules governs return, amendment, and registration of filings. Rule 24 governs the scrutiny of appeals, applications and other documents and the procedure when defects are found. Defective documents may be returned after notice for compliance, and the Registrar may allow rectification or amendment within a reasonable time, not exceeding thirty days from filing. If defects are not removed within the time fixed, the Registrar may decline registration for recorded reasons. Where the Registrar is not satisfied after personal hearing, the matter may be placed before the appropriate Bench for hearing on registration.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Defective appeal scrutiny and rectification procedure under GST tribunal rules governs return, amendment, and registration of filings.
Rule 24 governs the scrutiny of appeals, applications and other documents and the procedure when defects are found. Defective documents may be returned after notice for compliance, and the Registrar may allow rectification or amendment within a reasonable time, not exceeding thirty days from filing. If defects are not removed within the time fixed, the Registrar may decline registration for recorded reasons. Where the Registrar is not satisfied after personal hearing, the matter may be placed before the appropriate Bench for hearing on registration.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
