GSTAT Exercises Inherent Power Under Rule 10 Read With Rules 12 and 13 to Allow Urgent Hearing and Exempt Appellant From Awaiting Routine Scrutiny — First Detailed Procedural Order of the Ghaziabad Bench

The Goods and Services Tax Appellate Tribunal, Ghaziabad Bench, has delivered what appears to be among the first detailed procedural orders of the newly constituted Tribunal, allowing an application for urgent hearing and out-of-turn fixation of an appeal against cancellation of GST registration. The order, by Member (Judicial) Sanjay Kumar Chandhariyavi and Member (Technical) Sungita Sharma in MNTN. APPL/D1/GZB/2026 in APL/D62/GZB/2026 (Adhunik Fire Appliances, decided 08.09.2026), provides a comprehensive analysis of the GSTAT (Procedure) Rules, 2025, and the principles governing procedural discretion of the Tribunal.

The appellant, a sole proprietorship engaged in supply of works contract services relating to fire-fighting and fire-safety equipment, had its GST registration cancelled with effect from 03.01.2024 under Section 29(2)(c) of the CGST Act. The cancellation was affirmed by the appellate authority. The appellant pleaded that as a consequence, it was unable to issue tax invoices, generate e-way bills, effect taxable supplies, collect or deposit tax, or file returns, and that its business — its sole source of livelihood — had come to a complete standstill.

The Tribunal undertook a thorough analysis of the procedural framework, noting that Rule 10 preserves inherent powers, Rule 12 specifically recognises the concept of an urgent matter, Rule 13 empowers the Tribunal to exempt parties from compliance with any requirement of the Rules where sufficient cause is shown and to issue directions for rendering substantial justice, and Rule 29 expressly includes an application for early hearing among interlocutory applications. Relying on the Supreme Court’s observations in Sangram Singh v. Election Tribunal, Kotah (AIR 1955 SC 425) and Kailash v. Nanhku (2005) 4 SCC 480 that procedural provisions are the handmaid of justice, the Tribunal held that sufficient cause had been shown.

The application was allowed. The appellant was exempted from awaiting completion of ordinary registry scrutiny under Rule 24 for the limited purpose of urgent listing, with an express clarification that this exemption did not amount to waiver of any mandatory statutory requirement including limitation, pre-deposit, fee or maintainability. The Registry was directed to list the main appeal for hearing on the point of admission on 10.09.2026. The order establishes the early procedural jurisprudence of the GSTAT.

- 2026-juristway.com-1238-GSTAT(Ghaziabad)-GST  |  GSTAT Ghaziabad Bench  |  MNTN. APPL/D1/GZB/2026 in APL/D62/GZB/2026  |  08.09.2026