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of <h1>Legal Professionals Authorized to Attest GST Tribunal Affidavits: Advocates and Notaries Must Validate with Official Seal</h1> The statutory provision outlines the authorized individuals for attesting affidavits under Goods and Services Tax Appellate Tribunal Procedure Rules. Specifically, affidavits must be sworn or affirmed before either an advocate or a notary, who is required to affix their official seal to validate the document's authenticity and legal standing.
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