Calling for records in GST appeals sets the procedure for obtaining and returning case files during tribunal proceedings.

On admission of an appeal, the Registrar, if directed by the Appellate Tribunal, must call for the records relating to the proceedings from the relevant Bench or adjudicating authority and retransmit them at the conclusion of the proceedings or earlier if so directed. The provision establishes a procedural mechanism for obtaining and returning case records during appellate proceedings under the GST appellate tribunal procedure rules.

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