CHAPTER XIII of GSTAT RULES, 2025

DISPOSAL OF CASES AND PRONOUNCEMENT OF ORDERS

RULE -107. Enlargement of time. -

Where any period is fixed by or under these rules , or granted by Appellate Tribunal for the doing of any act, or filing of any document or representation, the Appellate Tribunal may, in its discretion from time to time in the interest of justice and for reasons to be recorded, enlarge such period, even though the period fixed by or under these rules or granted by the Appellate Tribunal may have expired.