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of <h1>Defective Tax Appeals: Tribunal Allows 30-Day Window to Rectify Procedural Errors and Resubmit Documents</h1> The statutory provision outlines procedures for handling defective appeal forms in the Goods and Services Tax Appellate Tribunal. The Registrar may accept imperfect appeals with deficiencies, requiring appellants to submit missing documents or make amendments within thirty days. If documents are not produced or amendments not made, the appeal may be rejected. The President can authorize tribunal officers to return non-compliant forms and permit refiling after addressing defects. The concerned bench retains discretion to accept appeals and potentially restore original filing status based on sufficient cause.
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