Part K — Witnesses and commissions
Rule 97. Records to be furnished to the Commissioner
Chapter XII · Examination of witnesses and issue of commissions
97.1 The rule
(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.
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.
- Already subscribe to any TaxCorp module? It is included — just sign in.
- Not a subscriber? Buy the book on its own for ₹199was ₹599