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of <h1>Witness Deposition Rules for GST Appeals: Precise Recording, Verification, and Potential Corrections Under FORM-07 Protocols</h1> The statutory provision outlines procedures for recording witness depositions in the Goods and Services Tax Appellate Tribunal. Depositions must be recorded in the prescribed GSTAT FORM-07, with each page initiated by Bench Members. Witnesses may propose corrections, which can be implemented if the Bench is satisfied, with dissenting notes added if corrections are not approved.
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