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About this book

Part B — Preliminary, and the Tribunal’s own powers

Rule 4. Format of order or direction or ruling

Chapter II · Powers and Functions


4.1 The rule

Every ruling, direction, order, summons, warrant or other mandatory process shall be issued by the Appellate Tribunal in the name of the President or the Member and shall be signed by the Registrar or any other officer specifically authorised in that behalf by the President, with the day, month and year of signing and shall be sealed with the official seal of the Appellate Tribunal, where physical copy of such ruling, direction, order, summons, warrant or other mandatory process is issued.


4.2 What it does

Rule 4 is the authentication rule for anything the Tribunal issues. It fixes four things about the instrument that leaves the Registry — whose name it runs in, who signs it, that it carries the date of signing, and that a physical copy is sealed.

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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