Rule 32 - Rejection or amendment of Form of appeal - Goods And Services Tax Appellate Tribunal (Procedure) Rules, 2025

32. Rejection or amendment of Form of appeal . (1) The Registrar may, in its discretion, on sufficient cause being shown, accept a Form of Appeal which is not accompanied by the documents referred to in rule 21 or is in any other way defective, and in such cases may require the appellant to file such documents or as the case may be, make necessary amendments within such time as it may allow, which may in any case not exceed thirty days. (2) The Registrar may reject the Form of Appeal, if the documents referred to therein are not produced, or the amendments are not made, within the time-limit allowed. (3) The President may in his discretion authorise any officer of the Appellate Tribunal to. (a) return any Form of appeal, application or documents filed manually and which is/are not in accordance with these Rules; and (b) allow the documents to be refiled after removal of the defects in the specified time. (5) On representation, the Bench concerned may in its discretion either accept the Form of Appeal in terms of above rules but the appeal or application may not be restored to its original number unless the Bench allows it to be so restored on sufficient cause being shown.