Appellate hearing procedure in GST appeals: appellant heard first, respondent may follow, with a right of reply. Appeals before the Goods and Services Tax Appellate Tribunal are heard by first allowing the appellant to support the appeal on the fixed or adjourned day. If necessary, the respondent is then heard against the appeal, and the appellant is entitled to reply. The rule sets out the order of oral hearing and the parties' corresponding rights in the appellate process.
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.
Appellate hearing procedure in GST appeals: appellant heard first, respondent may follow, with a right of reply.
Appeals before the Goods and Services Tax Appellate Tribunal are heard by first allowing the appellant to support the appeal on the fixed or adjourned day. If necessary, the respondent is then heard against the appeal, and the appellant is entitled to reply. The rule sets out the order of oral hearing and the parties' corresponding rights in the appellate process.
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