2026-VIL-123-GSTAT-GZB
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SGST Tribunal

GST - Application seeking urgent hearing and out-of-turn fixation of appeal - Power to exempt from compliance with procedural requirements under Rule 13 of GSTAT (Procedure) Rules, 2025 - Appellant's GST registration was cancelled under Section 29(2)(c) of the CGST Act, 2017, resulting in the business coming to a complete standstill and continuing deprivation of its sole source of livelihood - Whether sufficient cause is shown for exempting the appellant from awaiting completion of the ordinary Registry scrutiny process under Rule 24 for the purpose of urgent listing of the appeal - HELD - Rule 13 of GSTAT (Procedure) Rules, 2025 empowers the Tribunal, on sufficient cause being shown, to exempt parties from compliance with any requirement of the Rules and to give directions in matters of practice and procedure as considered just and expedient to render substantial justice - Rule 29 expressly includes an application for early hearing amongst interlocutory applications. Procedural provisions are intended to facilitate adjudication and not to defeat substantive justice - The application does not seek an early date merely on grounds of convenience, but pleads continuing prejudice arising from cancellation of registration affecting the appellant's sole source of livelihood, and that delay in consideration of the appeal may substantially diminish the practical value of the relief ultimately granted - Having regard to the inherent power under Rule 10, the provision for urgent matters under Rule 12, and the specific power to exempt under Rule 13 read with the express recognition of early-hearing applications under Rule 29, sufficient cause is shown for exercising procedural discretion in favour of urgent listing – However, such exemption from awaiting completion of ordinary scrutiny does not amount to waiver of any mandatory statutory requirement, including limitation, statutory pre-deposit, etc - The application for urgent hearing is allowed
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