Process file requirements under GST tribunal procedure cover summons, affidavits, witness applications, record calls and acknowledgements. The process file in GST appellate tribunal proceedings must contain an index, power of attorney or vakalatnama, summons and related affidavits, applications for summoning witnesses, letters calling for records, and miscellaneous papers such as postal acknowledgements. The rule sets out the required documentary contents for maintenance of tribunal records and procedural tracking in appellate matters.
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.
Process file requirements under GST tribunal procedure cover summons, affidavits, witness applications, record calls and acknowledgements.
The process file in GST appellate tribunal proceedings must contain an index, power of attorney or vakalatnama, summons and related affidavits, applications for summoning witnesses, letters calling for records, and miscellaneous papers such as postal acknowledgements. The rule sets out the required documentary contents for maintenance of tribunal records and procedural tracking in appellate matters.
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