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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