Section 23(2) in Tripura Value Added Tax Rules, 2005
(2)If the appellant fails to comply with the requirements either of clauses (iii) or (iv) of sub-rule (1), the appeal shall be summarily rejected and it may be so rejected if he fails to comply with the requirements of clauses (i), (ii) or (v) of that sub-rule after giving the appellant such opportunity as the appellate authority thinks fit to amend the memorandum of appeal so as to bring it into conformity with such requirements.
