Search
Advanced Search Search with field filters
/adv
Navigation
Home Go to homepage
/home
Direct Tax Income Tax resources
GST GST Acts, Rules & Case Laws
Company Law Companies Act & SEBI
Due Date Tracker Statutory compliance deadlines
/due
Due Date Calendar Calendar view of compliance deadlines
Daily Digest Today's tax updates and articles
/digest
About this book

Part B — Preliminary, and the Tribunal’s own powers

Rule 13. Power to exempt

Chapter II · Powers and Functions


13.1 The rule

The Appellate Tribunal may on sufficient cause being shown, exempt the parties from compliance with any requirement of these rules and may give such directions in matters of practice and procedure, as it may consider just and expedient on the application moved in this behalf to render substantial justice.


13.2 What it does

Rule 13 lets the Bench relieve a party of a procedural requirement that these Rules impose, where insisting on it would defeat the case rather than serve it. It is the answer to a requirement that cannot be complied with, as distinct from one that has not yet been complied with.

The rest of this chapter is for subscribers

GSTAT Law and Procedure runs to 1,120 pages across all 124 rules of the GSTAT (Procedure) Rules, 2025.

  • Already subscribe to any TaxCorp module? It is included — just sign in.
  • Not a subscriber? Buy the book on its own for ₹199was ₹599

An unhandled error has occurred. Reload ×

Rejoining the server...

Rejoin failed... trying again in seconds.

Failed to rejoin.
Please retry or reload the page.

The session has been paused by the server.

Failed to resume the session.
Please retry or reload the page.