Appeal endorsement and verification requirements demand authorised signature, party verification, and proper authentication of supporting documents. Every appeal or pleading filed under the Goods and Services Tax Appellate Tribunal procedure must be endorsed at the foot with the name and signature of the authorised representative, together with all relevant and relied upon documents. The appeal or pleading must also be signed and verified by the party concerned in the manner prescribed by the rules, ensuring formal authentication of the filing and supporting material.
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.
Appeal endorsement and verification requirements demand authorised signature, party verification, and proper authentication of supporting documents.
Every appeal or pleading filed under the Goods and Services Tax Appellate Tribunal procedure must be endorsed at the foot with the name and signature of the authorised representative, together with all relevant and relied upon documents. The appeal or pleading must also be signed and verified by the party concerned in the manner prescribed by the rules, ensuring formal authentication of the filing and supporting material.
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