The Deputy Registrar invoked Rule 24(3) of the GSTAT Procedure Rules after the appellant failed to upload mandatory documents including proof of pre-deposit, SCN, and order-in-original.
The GST Appellate Tribunal’s Jaipur Bench has rejected an appeal at the registration stage for failure to remove defects despite multiple opportunities, marking an early instance of the Tribunal exercising its procedural gatekeeping function [Kanha Foods and Hospitality v. Nitesh Agarwal].
Deputy Registrar Suresh Choudhary noted that the Registry had issued a defect list on 23.07.2026 highlighting three critical deficiencies: no document regarding pre-deposit, no copy of the show-cause notice with DRC-07, and no copy of the order-in-original with DRC-07. The appeal was listed before the Registrar Court on three subsequent dates — 25.08.2026, 28.09.2026, and finally 09.10.2026 — but the appellant neither appeared, removed the defects, nor submitted any clarification.
Relying on Rule 21 of the GSTAT (Procedure) Rules, 2025 — which mandates that every appeal be accompanied by certified copies of the orders challenged along with all relevant and relied-upon documents — and the Principal Bench’s instructions dated 10.03.2026 requiring that APL-05 must contain soft copies of SCN, OIO, OIA, statement of facts and grounds of appeal, with pre-deposit and court fees being compulsory, the Deputy Registrar rejected the appeal under Rule 24(3), which empowers the Registrar to decline registration where a party fails to cure defects within the stipulated time.
2026-juristway.com-3086-GSTAT(Jaipur)-GST
