Affidavit attestation requirements under GST tribunal procedure require affirmation before an advocate or notary with an official seal. Affidavits under the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 must be sworn or affirmed before an advocate or a notary, and the attesting person must affix an official seal. The rule specifies who is authorised to attest affidavits in tribunal proceedings and the formal seal requirement for valid attestation.
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 attestation requirements under GST tribunal procedure require affirmation before an advocate or notary with an official seal.
Affidavits under the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 must be sworn or affirmed before an advocate or a notary, and the attesting person must affix an official seal. The rule specifies who is authorised to attest affidavits in tribunal proceedings and the formal seal requirement for valid attestation.
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