CHAPTER III of GSTAT RULES, 2025

Institution of appeals - Procedure

RULE -20. Contents of an appeal Form.-

(1) Every Form of appeal shall set forth concisely and under distinct heads, the grounds of appeal and such grounds shall be numbered consecutively and shall be typed in double space of the paper.

(2) Every Form of appeal, cross-objections, reference applications, stay applications or any other miscellaneous applications shall also be typed neatly in double spacing on the A4 size paper and the same shall be duly paged, indexed and tagged firmly with Form of appeal in a separate folder.

(3) Every Form of appeal or application or cross-objection shall be signed and verified by the appellant or applicant or respondent or the authorised representative . The appellant or applicant or respondent or the authorised representative shall certify as true copy the documents produced before the Appellate Tribunal .