Record management under GST tribunal procedure sets duties for scrutiny, indexing, preservation, and weeding out of records. Record management under the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 assigns responsibility for records consigned to the record room to the record keeper or other designated officer. The officer must scrutinise records received within three days and prepare an index in the prescribed format. After the preservation period specified under rule 65 expires, the Registrar is required to weed out the records in accordance with the retention and destruction framework.
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 management under GST tribunal procedure sets duties for scrutiny, indexing, preservation, and weeding out of records.
Record management under the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 assigns responsibility for records consigned to the record room to the record keeper or other designated officer. The officer must scrutinise records received within three days and prepare an index in the prescribed format. After the preservation period specified under rule 65 expires, the Registrar is required to weed out the records in accordance with the retention and destruction framework.
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 
