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of <h1>Legal Challenge: Authorization Letters Essential for GST Appeal Filings, Registrar Empowered to Verify Representation Credentials</h1> A statutory provision governing the procedural requirement for filing appeals in the Goods and Services Tax Appellate Tribunal. The rule mandates that any person filing an appeal on behalf of an applicant or respondent must submit a verified authorization letter with the appeal. The Registrar retains discretion to request additional materials to confirm proper authorization at any stage of the proceeding.
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