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About this book

Part B — Preliminary, and the Tribunal’s own powers

Rule 14. Power to extend time

Chapter II · Powers and Functions


14.1 The rule

The Appellate Tribunal may extend the time appointed by these rules or fixed by any order, for doing any act or taking any proceeding, upon such terms, if any, as the justice of the case may require, and any extension may be ordered, although the application for the same is not made until the expiration of the time appointed or allowed.


14.2 What it does

Rule 14 lets the Bench put back a procedural deadline, and — this is the working half of the rule — lets it do so after the deadline has already passed. Expiry is not a jurisdictional bar to the application.

The rest of this chapter is for subscribers

GSTAT Law and Procedure runs to 1,120 pages across all 124 rules of the GSTAT (Procedure) Rules, 2025.

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