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    <description>Inspection of records under the Goods and Services Tax Appellate Tribunal (Procedure) Rules must be applied for at the Registry within the specified hours and ordinarily two days before the required inspection date, unless the Registrar permits otherwise. The Registry forwards the application with remarks to the Registrar, who passes appropriate orders. Inspection of records in a pending case is ordinarily not permitted on the hearing date or the preceding day.</description>
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