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
Witness numbering convention distinguishes applicant and respondent witnesses as PWs and RWs in tribunal proceedings. Witnesses called by the applicant or petitioner must be numbered consecutively as PWs, while witnesses called by the respondents must be numbered ... Summary
Witness numbering convention distinguishes applicant and respondent witnesses as PWs and RWs in tribunal proceedings.
Witnesses called by the applicant or petitioner must be numbered consecutively as PWs, while witnesses called by the respondents must be numbered consecutively as RWs. The rule prescribes a clear numbering convention for identifying witnesses in tribunal proceedings by the side that calls them.
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