Record production to Commissioner under GST tribunal rules is limited to necessary papers, with originals only when copies are inadequate. Rule 97 requires the Appellate Tribunal to furnish the Commissioner with only such records of the case as are necessary for executing the commission. Original documents are to be supplied only where a copy is insufficient or cannot be obtained without unreasonable expense or delay. Delivery and return of records must be made under proper acknowledgement.
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.
Record production to Commissioner under GST tribunal rules is limited to necessary papers, with originals only when copies are inadequate.
Rule 97 requires the Appellate Tribunal to furnish the Commissioner with only such records of the case as are necessary for executing the commission. Original documents are to be supplied only where a copy is insufficient or cannot be obtained without unreasonable expense or delay. Delivery and return of records must be made under proper acknowledgement.
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