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of <h1>Tribunal Empowers Witness Examination and Commission Issuance Under GST Appellate Proceedings with CPC Order XVI and XXVI Adaptations</h1> The statutory provision outlines the procedural framework for examining witnesses and issuing commissions in the Goods and Services Tax Appellate Tribunal. It adopts the provisions of Orders XVI and XXVI of the Code of Civil Procedure, 1908, with necessary modifications. The rule enables summoning witnesses, compelling their attendance, conducting oath-based examinations, and issuing commissions for witness examination or document production.
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