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About this book

Part C — Instituting an appeal

Rule 22. Endorsement and verification

Chapter III · Institution of appeals — Procedure


22.1 The rule

At the foot of every appeal or pleading along with all the relevant documents including relied upon documents, there shall appear the name and signature of the authorised representative and every appeal or pleadings shall be signed and verified by the party concerned in the manner provided by these rules.


22.2 What it does

Rule 22 requires two different people to put their hands to the same paper, for two different purposes. The authorised representative endorses the foot of the appeal, the pleadings and the relied-upon documents — that is the professional's identification of the papers he is presenting. The party separately signs and verifies, which is the party's own assertion on the truth of the contents.

The rest of this chapter is for subscribers

GSTAT Law and Procedure runs to 1,120 pages across all 124 rules of the GSTAT (Procedure) Rules, 2025.

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