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Rule 99 - Disposal of Cases - Goods And Services Tax Appellate Tribunal (Procedure) Rules, 2025Extract CHAPTER XIII Disposal of Cases and Pronouncement of Orders 99. Disposal of Cases . - On receipt of an application, petition, appeal etc, the Appellate Tribunal, after giving the parties a reasonable opportunity of being heard, pass such orders thereon as it thinks fit: Provided that the Appellate Tribunal, after considering an appeal, may summarily dismiss the same, for reasons to be recorded, if the Appellate Tribunal is of opinion that there are no sufficient grounds for proceedings therewith.
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