Affidavit annexure identification requires clear endorsement, signature, and designation on every accompanying document. Affidavit practice under the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 requires every document accompanying an affidavit to be identified in the affidavit by its annexure number. The attester must make an endorsement on the document showing that it is the annexure marked in the affidavit, and must also sign the annexure and state the attester's name and designation.
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 annexure identification requires clear endorsement, signature, and designation on every accompanying document.
Affidavit practice under the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 requires every document accompanying an affidavit to be identified in the affidavit by its annexure number. The attester must make an endorsement on the document showing that it is the annexure marked in the affidavit, and must also sign the annexure and state the attester's name and designation.
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