GSTAT Rules & Forms – Examination of witnesses and issue of Commissions
Rules – Rule 88. Procedure for examination of witnesses, issue of Commissions. – The provisions of the Orders XVI and XXVI of the Code of Civil Procedure, 1908 (5 of 1908), shall mutatis mutandis apply in the matter of summoning and enforcing attendance of any person and examining him on oath and issuing commission for the examination […]
GSTAT Rules & Forms – Discovery, Production and return of Documents
Rules – Rule 84. Application for production of documents, form of summons. – (1) Except otherwise provided hereunder, discovery or production and return of documents shall be regulated by the provisions of the Code of Civil Procedure, 1908 (5 of 1908). (2) An application for summons to produce documents shall be on plain paper setting […]
GSTAT Rules & Forms – Affidavits
Rules – Rule 78. Title of affidavits. – Every affidavit shall be titled as ‘Before the Goods and Services Tax Appellate Tribunal (GSTAT)‘ followed by the cause title of the appeal or application or other proceeding in which the affidavit is sought to be used. Rule 79. Form and contents of the affidavit. – The […]
GSTAT Rules & Forms – Appearance of authorised representative
Rules – Rule 71. Maintenance of register of inspection. – The Deputy Registrar or Assistant Registrar shall cause to maintain a Register as per GSTAT-CDR -06 for the purpose of inspection of documents or records and shall obtain therein the signature of the person making such inspection on the Register as well as on the application on […]
GSTAT Rules & Forms – Inspection of record
Rules – Rule 67. Inspection of the records. – The applicant to any case or their authorised representative may be allowed to inspect the record of the case by making an application in writing in prescribed GSTAT-FORM-03 to the Registrar and by paying the fee prescribed as per Schedule of Fee. Rule 68. Grant of inspection. – […]
GSTAT Rules & Forms – Maintenance of Registers
Rules – Rule 59. Registers to be maintained. — The following Registers shall be maintained online/offline and posted on a day-to-day basis by such ministerial officer or officer of the Registry may, subject to any order of the President – (a) register of un-numbered petitions or appeals (GSTAT-CDR-03); (b) register of petitions or appeals (GSTAT-CDR […]
GSTAT Rules & Forms – Record of Proceedings
Rules – Rule 53. Court diary. — (1) Diaries shall be kept by the Court Officer which shall include all the information as given in form GSTAT CDR-02 as may be specified in each appeal or petition or application and they shall be written legibly. (2) The diary in the main file shall contain a concise history […]
GSTAT Rules & Forms – Hearing of Appeal
Rules Rule 41. Hearing of appeal. — (1) On the day fixed, or on any other day to which the hearing may be adjourned, the appellant shall be heard in support of the appeal. (2) The Appellate Tribunal shall then, if necessary, hear the respondent against the appeal and in such a case the appellant […]
GSTAT Rules & Forms – Cause list
Rules – Rule 38. Preparation and publication of daily cause list. (1) The Registrar shall prepare and publish the cause list for the next working day, which shall include all the information as specified in GSTAT CDR-01, on the notice board of the Appellate Tribunal and GSTAT Portal before the closing of working hours on each […]
GSTAT Rules & Forms – Institution of appeals – Procedure
Rules – Rule 18. Filing of appeals. – (1) An appeal to the Appellate Tribunal shall be filed online on GSTAT Portal in Form prescribed under the Rules, and shall contain the following details, namely :- (a) the cause title shall state “In the Goods and Service Tax Appellate Tribunal” and also set out the […]