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<h1>Tribunal Witness Numbering Protocol: PWs and RWs Standardize Evidence Presentation for Clear Legal Documentation</h1> The statutory provision outlines witness numbering protocol for Goods and Services Tax Appellate Tribunal proceedings. Witnesses presented by an applicant or petitioner are to be consecutively numbered as PWs (Prosecution Witnesses), while witnesses from respondents are to be labeled as RWs (Respondent Witnesses). This rule ensures systematic identification and organization of testimonial evidence during legal proceedings.