2026-VIL-41-GSTAT-GZB
  1. Home
  2. 2026-VIL-41-GSTAT-GZB

SGST Tribunal

GST - Inherent Powers of Goods and Services Tax Appellate Tribunal - Dismissal of appeal for Non-Prosecution - The Registry served a defect memo, but the appellant failed to cure the defects despite sufficient time and opportunities. The matter was listed before the Division Bench on three occasions, and on each occasion, none appeared on behalf of the appellant, nor was any application for adjournment filed, and the defects continued to remain uncured - Whether the GSTAT has powers to dismissed the defective appeals - HELD - The appellant has abandoned the prosecution of the present appeal. The Tribunal has inherent powers not expressly provided by statute but necessary to secure the ends of justice and prevent abuse of the process. The Rule 10 of the GSTAT Procedure Rules. Rule 24 prescribes a procedure for scrutiny of appeals and removal of defects and expressly empowers the Bench to either direct registration of the appeal or reject the same after hearing the party. The principle founded on the legal maxim Vigilantibus non dormientibus jura subveniunt establishes that the law assists those who are vigilant and not those who sleep over their rights, and the principle Interest reipublicae ut sit finis litium emphasizes that it is in the public interest that there should be an end to litigation - A litigant invoking the statutory appellate jurisdiction is expected to prosecute the proceedings with due diligence. Keeping such a defective appeal pending would serve no useful purpose and would unnecessarily burden the docket - The defective appeal is dismissed for non-prosecution without expressing any opinion on the merits of the controversy involved. Pending applications, if any, shall also stand disposed of – Ordered accordingly
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

GSTAT Filing Near: Closing Resolutions...
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Security-Code
New Code?

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Security-Code
New Code?

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?