CHAPTER III of GSTAT RULES, 2025

Institution of appeals - Procedure

RULE -33. Who may be joined as respondents.-

(1) In an appeal or an application filed by a person other than the [Commissioner], the [Commissioner] concerned shall be made the respondent to the appeal or the application, as the case may be.

(2) In an appeal or an application by the [Commissioner], the other party shall be made the respondent to the appeal.