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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Documents required for appeals: certified or attested orders with online submission and prescribed rectification procedures apply.</h1> Every appeal must include a certified copy of the order appealed and, where applicable, the appellate/revisional order plus the original order and all relevant relied-upon documents; if filed under a Commissioner's direction the order must be attested. Certified copies and prescribed fees are submitted online via the GSTAT Portal, which issues final acknowledgement. Defective filings may be returned for rectification by authorised officers; additional copies may be ordered at a party's cost; authorised officials may attest documents; all documents must be legible, paged, indexed and tagged.

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