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        GST

        Rule 30 - Procedure on production of defaced, torn or damaged documents

        Goods And Services Tax Appellate Tribunal (Procedure) Rules, 2025
        Chapter III
        INSTITUTION OF APPEALS – PROCEDURE

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        Damaged document filing procedure requires notation in the pleading index and verification by the receiving officer. Documents produced with a pleading that are defaced, torn, damaged, or otherwise require special notice must have their condition recorded by the filing party in the pleading index. The authorised receiving officer must verify and initial the entry, so the document's condition and appearance are formally noted at the time of filing.
                          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.

                                Damaged document filing procedure requires notation in the pleading index and verification by the receiving officer.

                                Documents produced with a pleading that are defaced, torn, damaged, or otherwise require special notice must have their condition recorded by the filing party in the pleading index. The authorised receiving officer must verify and initial the entry, so the document's condition and appearance are formally noted at the time of filing.


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