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Rule 97 of GSTAT (Procedure) Rules - Records to be furnished to the Commissioner.

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Last Updated: 24-04-2025

97. Records to be furnished to the Commissioner.[1]

(1) The Commissioner shall be furnished by the Appellate Tribunal with such of the records of the case as the Appellate Tribunal considers necessary for executing the Commission.

(2) Original documents shall be furnished only if a copy does not serve the purpose or cannot be obtained without unreasonable expense or delay and delivery and return of records shall be made under proper acknowledgement.

 

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