TaxTMI 
TaxTMI 
2026 (7) TMI 1905
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.... ORDER 1. The present Appeal was presented before the Registry of this Tribunal. Upon scrutiny under the provisions of the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025, the Registry noticed certain defects in the memorandum of appeal and the accompanying documents. 2. Despite service of the defect memo and lapse of sufficient time, the appellant failed to cure the defect....
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....resentative appeared. No application for adjournment has been filed. Even today, the defects pointed out by the Registry continue to remain uncured. 5. The conduct of the appellant clearly manifests complete lack of interest in prosecuting the present appeal. A litigant invoking the statutory appellate jurisdiction of this Tribunal is expected to prosecute the proceedings with due diligence. Me....
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....ribunal to make such orders or give such directions as may be necessary for meeting the ends of justice or to prevent abuse of the process of the Appellate Tribunal. The above principles and law are founded upon the salutary legal maxims Vigilantibus non dormientibus jura subveniunt (the law assists those who are vigilant and not those who sleep over their rights) and Interest reipublicae ut sit f....
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....is Division Bench on three occasions. Despite repeated opportunities, the appellant neither removed the defects nor appeared before this Tribunal. No explanation whatsoever has been furnished for such persistent default. 9. We are, therefore, satisfied that the appellant has abandoned the prosecution of the present appeal. Keeping such a defective appeal pending would serve no useful purpose an....