ELECTRONIC FILING AND PROCESSING OF APPEALS AND CONDUCT OF PROCEEDINGS IN THE APPELLATE TRIBUNAL IN HYBRID MODEGoods And Services Tax Appellate Tribunal (Procedure) Rules, 2025
ELECTRONIC FILING AND PROCESSING OF APPEALS AND CONDUCT OF PROCEEDINGS IN THE APPELLATE TRIBUNAL IN HYBRID MODEGoods And Services Tax Appellate Tribunal (Procedure) Rules, 2025
In camera witness examination: Tribunal discretion governs confidential examination under the appellate procedure. The Appellate Tribunal may, in its discretion, examine any witness in camera. The rule creates a procedural power for confidential witness examination and ... Summary
In camera witness examination: Tribunal discretion governs confidential examination under the appellate procedure.
The Appellate Tribunal may, in its discretion, examine any witness in camera. The rule creates a procedural power for confidential witness examination and leaves its exercise to the Tribunal's judgment, without laying down mandatory conditions or limits.
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