Wide Content Page

Goods And Services Tax Appellate Tribunal (Procedure) Rules, 2025

Chapter XV - Miscellaneous


Rule 123 - Removal of difficulties and issuance of directions

123. Removal of difficulties and issuance of directions. -

Notwithstanding anything contained in the rules, wherever the rules are silent or no provisions have been made, the President may issue appropriate directions to remove difficulties and issue such orders or circulars to govern the situation or contingency that may arise in the working of the Appellate Tribunal.