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
Recusal in appellate tribunal cases requires disclosure-sensitive impartiality where personal, prior-role, or appearance-based conflicts exist. Maintaining the integrity and high standards of the Appellate Tribunal requires the President or a Member to recuse himself in any case involving a person ... Summary
Recusal in appellate tribunal cases requires disclosure-sensitive impartiality where personal, prior-role, or appearance-based conflicts exist.
Maintaining the integrity and high standards of the Appellate Tribunal requires the President or a Member to recuse himself in any case involving a person with whom he has or had a personal, familial or professional relationship. Recusal is also required where the matter concerns a case on which he previously acted in another capacity, including as advisor, representative, expert or witness, or where any other circumstance makes his participation appear inappropriate. A recusing President or Member may record reasons for recusal, but no party or other person has a right to know those reasons.
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