Affidavit requirements under GST tribunal procedure must conform to civil procedure standards for form and contents. An affidavit filed in proceedings before the Goods and Services Tax Appellate Tribunal must conform to the requirements of Order XIX, rule 3 of the Civil Procedure Code, 1908. The rule adopts the civil procedure standard for the form and contents of affidavits used in tribunal procedure, ensuring consistency in verification and presentation of sworn statements.
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.
Affidavit requirements under GST tribunal procedure must conform to civil procedure standards for form and contents.
An affidavit filed in proceedings before the Goods and Services Tax Appellate Tribunal must conform to the requirements of Order XIX, rule 3 of the Civil Procedure Code, 1908. The rule adopts the civil procedure standard for the form and contents of affidavits used in tribunal procedure, ensuring consistency in verification and presentation of sworn statements.
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