https://www.taxtmi.com/acts?id=51155 The procedural rule assigns the formal administration of the oath or affirmation to the Court officer in witness examination matters before the Goods and Services Tax Appellate Tribunal. It is a narrow administrative provision that specifies the officer responsible for administering the oath or affirmation and does not add any further procedural conditions or consequences. en-us Fri, 25 Apr 2025 13:05:22 +0530 Fri, 26 Jun 2026 16:30:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51155 The procedural rule assigns the formal administration of the oath or affirmation to the Court officer in witness examination matters before the Goods and Services Tax Appellate Tribunal. It is a narrow administrative provision that specifies the officer responsible for administering the oath or affirmation and does not add any further procedural conditions or consequences. Act-Rules GST Fri, 25 Apr 2025 13:05:22 +0530 https://www.taxtmi.com/acts?id=51155