ELECTRONIC FILING AND PROCESSING OF APPEALS AND CONDUCT OF PROCEEDINGS IN THE APPELLATE TRIBUNAL IN HYBRID MODE - Goods And Services Tax Appellate Tribunal (Procedure) Rules, 2025
ELECTRONIC FILING AND PROCESSING OF APPEALS AND CONDUCT OF PROCEEDINGS IN THE APPELLATE TRIBUNAL IN HYBRID MODE - Goods And Services Tax Appellate Tribunal (Procedure) Rules, 2025
Suo motu summoning of documents empowers the Appellate Tribunal to require production of public records in a public officer's custody. The Appellate Tribunal may, notwithstanding anything contained in the rules, suo motu issue summons for production of a public document or other document ... Summary
Suo motu summoning of documents empowers the Appellate Tribunal to require production of public records in a public officer's custody.
The Appellate Tribunal may, notwithstanding anything contained in the rules, suo motu issue summons for production of a public document or other document in the custody of a public officer. The provision gives the Tribunal an independent power to require documentary production on its own motion and operates as an exception to the general procedural scheme governing discovery, production and return of documents.
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