TaxTMI 
TaxTMI 
2026 (9) TMI 1007
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.... with effect from 03.01.2024 under Section 29(2)(c) of the CGST Act, 2017 and that such cancellation has subsequently been affirmed by the appellate authority. The appellant has further stated that it is a sole-proprietorship concern engaged in the supply of works contract services relating to fire-fighting and fire-safety equipment and that the said business is its sole source of livelihood. 3. It has specifically been pleaded that, as a consequence of cancellation of registration, the appellant is unable to issue tax invoices, generate e-way bills, effect taxable supplies, collect or deposit tax or file returns and that the business has consequently come to a complete standstill. The application further pleads continuing deprivation of....
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....with the specific permission of the Appellate Tribunal or the President. 4. Rule 13 - Power to exempt: Rule 13 is of particular relevance to the present application. It provides: "The Appellate Tribunal may on sufficient cause being shown, exempt the parties from compliance with any requirement of these rules and may give such directions in matters of practice and procedure, as it may consider just and expedient on the application moved in this behalf to render substantial justice." Thus, Rule 13 contains two complementary procedural powers: first, the power to exempt a party from compliance with a requirement of the Rules where sufficient cause is shown; and secondly, the power to issue appropriate directions concerning prac....
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....t interlocutory applications and requires such application to contain the prescribed information and be supported by an affidavit. The present application is accordingly an application specifically contemplated by the procedural framework of the Tribunal. Principles governing procedural discretion 1. The power under Rule 13 is required to be exercised judicially. The expression "on sufficient cause being shown" requires the Tribunal to consider the circumstances pleaded and determine whether strict adherence to the particular procedural requirement, in the facts of the case, would obstruct rather than advance substantial justice. 2. The Hon'ble Supreme Court has consistently held that procedural provisions are intended to facil....
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....e. The appellant has pleaded that cancellation of its GST registration has effectively disabled it from carrying on its business and that its sole source of livelihood has thereby been affected. It has pleaded continuing rather than merely past prejudice and has specifically asserted that delay in consideration of the appeal may substantially diminish the practical value of the relief ultimately granted. 2. We are conscious that scrutiny of pleadings and documents is ordinarily a function of the Registry under Rule 15 and that Rule 24 prescribes the procedure to be followed where defects are noticed. We are equally conscious that the Tribunal should not ordinarily dispense with a mandatory statutory requirement merely on the ground of co....