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<h1>Legal Records Management: GST Tribunal Introduces Comprehensive 4-File System for Streamlined Case Documentation and Tracking</h1> The rule establishes a structured approach for organizing records in pending legal matters before the Goods and Services Tax Appellate Tribunal. It mandates dividing records into four distinct files: main file (petition), miscellaneous application file, process file, and execution file. This systematic arrangement ensures efficient document management and tracking of appellate proceedings.