Part N — Registers, higher-court orders, fees, costs, dress, residual powers
Rule 120. Award of costs in the proceedings
Chapter XV · Miscellaneous
120.1 The rule
(1) Whenever the Appellate Tribunal deems fit, it may award cost for meeting the legal expenses of the respondent of defaulting party.
(2) The Appellate Tribunal may in suitable cases direct appellant or respondent to bear the cost of litigation of the other side, and in case of abuse of process of court, impose exemplary costs on defaulting party.
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GSTAT Law and Procedure runs to 1,120 pages across all 124 rules of the GSTAT (Procedure) Rules, 2025.
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