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        GST

        Rule 90 - Form of oath or affirmation to witness

        Goods And Services Tax Appellate Tribunal (Procedure) Rules, 2025
        Chapter XII
        EXAMINATION OF WITNESSES AND ISSUE OF COMMISSIONS

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        Witness oath and affirmation procedure sets the prescribed form for truthful testimony before the tribunal. Witnesses examined under the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 are to be administered an oath or affirmation in a specified standard form. The wording requires the witness to swear in the name of God, or solemnly affirm, that the statement to be made is truth, the whole truth, and nothing but the truth.
                          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 oath and affirmation procedure sets the prescribed form for truthful testimony before the tribunal.

                                Witnesses examined under the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 are to be administered an oath or affirmation in a specified standard form. The wording requires the witness to swear in the name of God, or solemnly affirm, that the statement to be made is truth, the whole truth, and nothing but the truth.


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