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    <title>FILING OF APPEAL BEFORE GOODS AND SERVICES TAX APPELLATE TRIBUNAL – PART V</title>
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    <description>Procedural rules for appeals before the Goods and Services Tax Appellate Tribunal prescribe that interlocutory applications are distinct filings subject to fees and rules; court officers must maintain physical and portal diaries and order sheets with prescribed forms and retention periods. Inspection of records requires prior written application, fee payment, Registrar approval and supervised inspection; affidavits must follow CPC formalities and be properly attested. Document production, witness examination, recusal standards, electronic filing via the GSTAT portal, and enforcement of Tribunal orders as court decrees are all governed by the stated rules and prescribed forms.</description>
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      <description>Procedural rules for appeals before the Goods and Services Tax Appellate Tribunal prescribe that interlocutory applications are distinct filings subject to fees and rules; court officers must maintain physical and portal diaries and order sheets with prescribed forms and retention periods. Inspection of records requires prior written application, fee payment, Registrar approval and supervised inspection; affidavits must follow CPC formalities and be properly attested. Document production, witness examination, recusal standards, electronic filing via the GSTAT portal, and enforcement of Tribunal orders as court decrees are all governed by the stated rules and prescribed forms.</description>
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