CHAPTER V of GSTAT RULES, 2025

Hearing of Appeal

RULE -41. Hearing of appeal. -

(1) On the day fixed, or on any other day to which the hearing may be adjourned, the appellant shall be heard in support of the appeal.

(2) The Appellate Tribunal shall then, if necessary, hear the respondent against the appeal and in such a case the appellant shall be entitled to reply.

 

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