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of <h1>GST Appellate Tribunal Empowered to Summarily Dismiss Appeals Lacking Substantial Grounds After Fair Hearing Process</h1> The statutory provision outlines the Appellate Tribunal's procedure for disposing of cases under GST regulations. The tribunal must provide parties a reasonable opportunity to be heard and can pass appropriate orders. If an appeal lacks sufficient grounds, the tribunal may summarily dismiss it, with reasons recorded. The rule ensures fair hearing while allowing flexibility in case resolution.
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