Witness examination procedure under GST tribunal rules follows civil procedure provisions for summons, commissions, and document production. The procedure for summoning and enforcing attendance of any person, examining him on oath, and issuing commissions for the examination of witnesses or for production of documents before the Goods and Services Tax Appellate Tribunal is governed by the corresponding provisions of Orders XVI and XXVI of the Code of Civil Procedure, 1908, as applicable mutatis mutandis. The rule imports the civil procedural framework for witness examination and commission practice into tribunal proceedings.
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.
Witness examination procedure under GST tribunal rules follows civil procedure provisions for summons, commissions, and document production.
The procedure for summoning and enforcing attendance of any person, examining him on oath, and issuing commissions for the examination of witnesses or for production of documents before the Goods and Services Tax Appellate Tribunal is governed by the corresponding provisions of Orders XVI and XXVI of the Code of Civil Procedure, 1908, as applicable mutatis mutandis. The rule imports the civil procedural framework for witness examination and commission practice into tribunal proceedings.
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