https://www.taxtmi.com/acts?id=51076 The Appellate Tribunal may, on sufficient cause being shown, exempt parties from compliance with any requirement of the procedural rules. It may also issue directions on matters of practice and procedure, as it considers just and expedient, on an application made for that purpose, so as to render substantial justice. The provision confers a discretionary procedural power to relax rule requirements and regulate procedure in appropriate cases. en-us Fri, 25 Apr 2025 12:30:35 +0530 Fri, 26 Jun 2026 15:13:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51076 The Appellate Tribunal may, on sufficient cause being shown, exempt parties from compliance with any requirement of the procedural rules. It may also issue directions on matters of practice and procedure, as it considers just and expedient, on an application made for that purpose, so as to render substantial justice. The provision confers a discretionary procedural power to relax rule requirements and regulate procedure in appropriate cases. Act-Rules GST Fri, 25 Apr 2025 12:30:35 +0530 https://www.taxtmi.com/acts?id=51076