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    <title>Who may be joined as respondents</title>
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    <description>Rule 33 of the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 specifies who must be joined as respondent in appeals and applications before the Tribunal. Where an appeal or application is filed by a person other than the Commissioner, the concerned Commissioner must be made the respondent. Where an appeal is filed by the Commissioner, the other party to the proceeding must be made the respondent.</description>
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      <title>Who may be joined as respondents</title>
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      <description>Rule 33 of the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 specifies who must be joined as respondent in appeals and applications before the Tribunal. Where an appeal or application is filed by a person other than the Commissioner, the concerned Commissioner must be made the respondent. Where an appeal is filed by the Commissioner, the other party to the proceeding must be made the respondent.</description>
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