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of <h1>Process Files Under GST Appellate Tribunal Rule 62 Must Include Comprehensive Documentation for Effective Legal Proceedings</h1> The statutory provision outlines the mandatory contents of a process file under Rule 62 of the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025. The file must include an index, power of attorney, summons, process-related affidavits, witness summoning applications, record request letters, and miscellaneous documents like postal acknowledgements.
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