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of <h1>Appellate Tribunal Can Impose Discretionary Costs Against Defaulting Parties in GST Proceedings Under Specified Conditions</h1> The provision grants the Appellate Tribunal discretionary power to impose costs on a defaulting party in GST proceedings. The tribunal can determine the appropriate cost order based on its assessment of the case circumstances, with broad latitude to decide the nature and extent of financial penalties against the party found to be in default.
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