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Rule 41 of GSTAT (Procedure) Rules - Hearing of appeal.

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Last Updated: 24-04-2025

CHAPTER V

Hearing of Appeal

41. Hearing of appeal.[1]

(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 shall be entitled to reply.

 

[1] Inserted by Notification dated 24-04-2025.