, after considering an appeal, may summarily dismiss the same, for
reasons to be recorded, if the Appellate Tribunal is of opinion that there are
no sufficient grounds for proceedings therewith.
CHAPTER XIII of GSTAT RULES, 2025
DISPOSAL OF CASES AND
PRONOUNCEMENT OF ORDERS
RULE -99. Disposal of Cases. -
On receipt of an application, petition, appeal etc, the Appellate Tribunal, after giving the parties a reasonable opportunity of being heard, pass such orders thereon as it thinks fit:
Provided that the
Appellate Tribunal
, after considering an appeal, may summarily dismiss the same, for
reasons to be recorded, if the Appellate Tribunal is of opinion that there are
no sufficient grounds for proceedings therewith.
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