Record maintenance rules govern the main file order, preserving pleadings, evidence, and written arguments as a permanent tribunal record. The main file in proceedings before the Goods and Services Tax Appellate Tribunal is to be maintained as a permanent record until its destruction is ordered under the applicable rules. The file must be arranged in a specified sequence beginning with the index and order sheet, followed by the final order or judgment, the appeal or petition with any annexed schedule, and the counter, reply, or objection, if any. The record must also include oral evidence or affidavit proof, evidence taken on commission, documentary evidence, and written arguments.
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.
Record maintenance rules govern the main file order, preserving pleadings, evidence, and written arguments as a permanent tribunal record.
The main file in proceedings before the Goods and Services Tax Appellate Tribunal is to be maintained as a permanent record until its destruction is ordered under the applicable rules. The file must be arranged in a specified sequence beginning with the index and order sheet, followed by the final order or judgment, the appeal or petition with any annexed schedule, and the counter, reply, or objection, if any. The record must also include oral evidence or affidavit proof, evidence taken on commission, documentary evidence, and written arguments.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
