CHAPTER V of GSTAT RULES, 2025

Hearing of Appeal

RULE -44. Continuance of proceedings after death or adjudication as an insolvent of a party to the appeal. -

Where in any proceedings the appellant or a respondent dies or is adjudicated as an insolvent or in the case of a company, is being wound up, the appeal or application shall abate, unless an application is made for continuance of such proceedings by or against the successor-in-interest, the executor, receiver, liquidator or other legal representative of the appellant or respondent, as the case may be:

Provided that every such application shall be made within a period of sixty days of the occurrence of the event:

Provided further that the Appellate Tribunal may, if it is satisfied that the applicant was prevented by sufficient cause from presenting the application within the period so specified , allow it to be presented within such further period as it may deem fit.