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of <h1>Presidential Powers Expand GST Tribunal's Procedural Flexibility Under Rule 26 to Address Operational Gaps and Challenges Effectively</h1> The provision empowers the President of the Goods and Services Tax Appellate Tribunal to issue directions and orders when the procedural rules are silent or lack specific provisions. This allows flexibility in addressing unforeseen circumstances or operational challenges, ensuring effective functioning of the Appellate Tribunal by granting discretionary authority to resolve procedural gaps or complexities in the tribunal's administrative and judicial processes.
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