CHAPTER III of GSTAT RULES, 2025

Institution of appeals - Procedure

RULE -36. Filing of reply and other documents by the respondents. -

(1) Each respondent may file his reply to the petition or the application and copies of the documents, either in person or through an authorised representative , with the registrar as specified by the Appellate Tribunal within one month of the receipt thereof. A copy of such reply and the copies of other documents shall be forthwith served on the applicant by the respondent.

(2) On being served the reply or documents under sub-rule (1), the applicant shall specifically admit, deny, or rebut the facts stated by the respondent in his submission and state such additional facts as may be found necessary.