Record preservation rules require Tribunal records to be retained for different periods after the final order. Preservation of records relating to petitions or applications dealt with by the Appellate Tribunal requires storage and maintenance under the rules. ... Summary
Referred In :
Goods And Services Tax Appellate Tribunal (Procedure) Rules, 2025
Record preservation rules require Tribunal records to be retained for different periods after the final order.
Preservation of records relating to petitions or applications dealt with by the Appellate Tribunal requires storage and maintenance under the rules. Physical records kept in the record room must be preserved for five years after the final order, while the Registry must maintain the record of the petitions or applications, including orders and directions passed by the Appellate Tribunal, for fifteen years after the final order. The provision thus sets distinct retention periods for different categories of Tribunal records.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.