https://www.taxtmi.com/caselaws?id=799710 Rule 24(4) of the GSTAT (Procedure) Rules, 2025 permits discretionary rejection of an appeal where notified procedural defects remain uncured despite sufficient opportunity. Six hearing opportunities, including before the bench and Registrar, were provided to rectify the defects. The appellant neither appeared nor sought adjournment and uploaded no additional documents to address the defect notice. Continued non-compliance after repeated opportunities may establish lack of diligence in pursuing the appeal and support exercise of the discretionary power. en-us Wed, 16 Sep 2026 00:00:00 +0530 Fri, 25 Sep 2026 08:16:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799710 Rule 24(4) of the GSTAT (Procedure) Rules, 2025 permits discretionary rejection of an appeal where notified procedural defects remain uncured despite sufficient opportunity. Six hearing opportunities, including before the bench and Registrar, were provided to rectify the defects. The appellant neither appeared nor sought adjournment and uploaded no additional documents to address the defect notice. Continued non-compliance after repeated opportunities may establish lack of diligence in pursuing the appeal and support exercise of the discretionary power. Case-Laws GST Wed, 16 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799710