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of <h1>Appellate Challenges Under GST: Strict Appeal Grounds with Tribunal's Discretionary Power to Examine Additional Issues</h1> Rule 31 of the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 governs appeal grounds. An appellant cannot present grounds not initially specified in the appeal form without tribunal permission. However, the tribunal is not strictly limited to those grounds and may consider additional issues. If introducing new grounds, the tribunal must provide the affected party an opportunity to be heard, ensuring procedural fairness in the appellate process.
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