Return of documents: applications must be numbered and cannot proceed after record destruction; return may be ordered subject to conditions. Under the GST Appellate Tribunal procedure, applications for return of produced documents must be numbered and are barred once records have been destroyed; the Tribunal may at any time direct return of documents subject to such conditions as it deems fit.
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.
Return of documents: applications must be numbered and cannot proceed after record destruction; return may be ordered subject to conditions.
Under the GST Appellate Tribunal procedure, applications for return of produced documents must be numbered and are barred once records have been destroyed; the Tribunal may at any time direct return of documents subject to such conditions as it deems fit.
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