Rule 37. Filing of rejoinder

Chapter III · Institution of appeals — Procedure

37.1 The rule

Where the respondent states such additional facts as may be necessary for the just decision of the case, the Bench may allow the petitioner to file a rejoinder to the reply filed by the respondent on GSTAT portal, with an advance copy to be served upon the respondent within one month or within such time as may be specified or extended by Bench.

37.2 What it does

Rule 37 is the last pleading these Rules provide for, and it is the only means the appellant has of discharging the obligation r.36(2) places on him. It is not available as of right: the gateway is that the respondent's reply has stated additional facts, and the leave is the Bench's.