Witness deposition recording in GSTAT proceedings must use prescribed form, with page initials and noted corrections. Witness depositions under the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 are to be recorded in prescribed GSTAT Form-07. Each page must be initialled by the Members constituting the Bench. Corrections pointed out by the witness may be made and initialled if the Bench is satisfied; otherwise, a note of the objection must be appended at the foot of the deposition.
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Provisions expressly mentioned in the judgment/order text.
Witness deposition recording in GSTAT proceedings must use prescribed form, with page initials and noted corrections.
Witness depositions under the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 are to be recorded in prescribed GSTAT Form-07. Each page must be initialled by the Members constituting the Bench. Corrections pointed out by the witness may be made and initialled if the Bench is satisfied; otherwise, a note of the objection must be appended at the foot of the deposition.
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