Form No. GSTAT FORM-07 - Deposition of Petitioner’s Witness or Respondent’s Witness - See rule 93 - Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025

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Deposition procedure under GST appellate rules: witness oath, examination-in-chief, cross-examination, and form completion mandated. Deposition procedure under rule 93 (GSTAT FORM-07) requires witness identification details, designation of the officer administering the oath or affirmation, and naming of any sworn interpreter. The form records examination-in-chief, cross-examination, and any re-examination, mandates the witness's signature on each page and confirmation that the statement was read or translated and admitted, and requires the Member of the Appellate Tribunal to sign and date the form.

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Deposition procedure under GST appellate rules: witness oath, examination-in-chief, cross-examination, and form completion mandated.

Deposition procedure under rule 93 (GSTAT FORM-07) requires witness identification details, designation of the officer administering the oath or affirmation, and naming of any sworn interpreter. The form records examination-in-chief, cross-examination, and any re-examination, mandates the witness's signature on each page and confirmation that the statement was read or translated and admitted, and requires the Member of the Appellate Tribunal to sign and date the form.

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Form No. GSTAT FORM-07 - Deposition of Petitioner’s Witness or Respondent’s Witness - See rule 93 - Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025

Deposition procedure under GST appellate rules: witness oath, examination-in-chief, cross-examination, and form completion mandated.

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Form No. GSTAT FORM-07 - Deposition of Petitioner’s Witness or Respondent’s Witness - See rule 93 - Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025

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Deposition procedure under GST appellate rules: witness oath, examination-in-chief, cross-examination, and form completion mandated.

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