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Goods and Service TaxArticle·11 September 2026

GSTAT Can Dismiss an Unprosecuted Appeal

By J the App

Executive Summary

Shakti Industrial House challenged an appellate order concerning late fee and allegedly ineligible ITC, but failed to cure four registry defects despite three hearings and remained absent before the Bench on three further occasions. GSTAT held that sufficient opportunity had been given and dismissed the appeal for want of prosecution, while preserving the appellant's right to seek restoration.

Domain: IDT | GST

The Position

The appeal before GSTAT arose ...

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