2026 (9) TMI 718

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....sel for Appellant: In Person None. Counsel for Respondent: Shri PVV Satyanarayana Murthy, Shri Suresh. FINAL ORDER ORDER PER DUVVURI KRISHNA SRINIVAS, MEMBER (TECHNICAL) 1. From the records it was observed that M/s Shakti Industrial House filed this appeal APL/DD35/HYD/2026 against OIA No. HYD-GST-SC-AP2-349-2023-24, Dated 31.01.2024, and the same is listed with defects no. 2026056/....

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....nd the need for curing the same within the prescribed time. 5. It appears that the Appellant has not taken any steps to cure the defects pointed out by the Registry afterwards. 6. Rule 24 of GST Procedure Rules, 2026 requires defective appeal to undergo scrutiny and permits escalation to the Registrar and placing the appeal before the appropriate Bench, where the notified defects remain unre....