Document production procedure under GST appellate tribunal rules requires relevancy, proper summons details, and prescribed form compliance. Discovery, production and return of documents under the Goods and Services Tax Appellate Tribunal Procedure Rules are regulated, except where otherwise provided, by the Code of Civil Procedure, 1908. An application for summons to produce documents must be on plain paper and identify the document sought, state its relevancy, and, where a certified copy would suffice, indicate whether an application was made to the proper officer and the result of that request. A summons for documents held by a public officer other than a court must include the particulars specified in GSTAT Form-06 and be addressed to the concerned Head of Department or other specified authority.
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.
Document production procedure under GST appellate tribunal rules requires relevancy, proper summons details, and prescribed form compliance.
Discovery, production and return of documents under the Goods and Services Tax Appellate Tribunal Procedure Rules are regulated, except where otherwise provided, by the Code of Civil Procedure, 1908. An application for summons to produce documents must be on plain paper and identify the document sought, state its relevancy, and, where a certified copy would suffice, indicate whether an application was made to the proper officer and the result of that request. A summons for documents held by a public officer other than a court must include the particulars specified in GSTAT Form-06 and be addressed to the concerned Head of Department or other specified authority.
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