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.
Forms
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Forms - Goods and Services Tax Appellate Tribunal
Instructions
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- Instruction No. F.No. GSTAT/Pr.Bench/Portal/125/25-26/2711-15/20/01/26 - 20-01-2026 - Lenient Scrutiny Guidelines for GSTAT Appeals During Initial Filing Phase Under Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025
- Instruction No. F. No. GSTAT/Pr.Bench/Portal/125/25-26 - 14-05-2026 - Extension of Guidelines and Instructions for Scrutiny of Appeals Filed on GSTAT Portal
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