Defective Form of Appeal procedure allows amendment, refiling, and rejection for non-compliance with filing requirements. Registrar may accept a defective Form of Appeal or one lacking required documents on sufficient cause being shown, and may require the appellant to file ... Summary
Goods And Services Tax Appellate Tribunal (Procedure) Rules, 2025
Defective Form of Appeal procedure allows amendment, refiling, and rejection for non-compliance with filing requirements.
Registrar may accept a defective Form of Appeal or one lacking required documents on sufficient cause being shown, and may require the appellant to file the documents or make amendments within a period not exceeding thirty days. If the defects are not cured or the documents are not produced within the allowed time, the Registrar may reject the Form of Appeal. The President may also authorise an officer to return non-conforming manual filings and permit refiling after removal of defects.
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