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
Return of documents before the Appellate Tribunal is controlled by numbered applications and conditions on record-based retrieval. Return of documents produced before the Appellate Tribunal is regulated by a procedural mechanism under which an application for return must be numbered ... Summary
Return of documents before the Appellate Tribunal is controlled by numbered applications and conditions on record-based retrieval.
Return of documents produced before the Appellate Tribunal is regulated by a procedural mechanism under which an application for return must be numbered and will not be entertained after destruction of the records. The Tribunal may direct return of produced documents at any time, subject to such conditions as it considers appropriate. The rule governs the custody, retrieval, and controlled return of documents forming part of the tribunal record.
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