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of <h1>Record Inspection at GST Tribunal: Authorized Access, Strict Preservation Rules, Supervised Document Review Under Specific Guidelines</h1> The statutory provision outlines the procedure for record inspection at the Goods and Services Tax Appellate Tribunal. Inspection is permitted during specific time slots under authorized supervision. Inspectors must not damage, mutilate, or tamper with records, and are prohibited from making markings or notes directly on documents. The supervising officer can terminate inspection if potential damage or rule violations are observed and must report such incidents to the Registrar.
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