CHAPTER XI of GSTAT RULES, 2025

DISCOVERY, PRODUCTION AND RETURN OF DOCUMENTS

RULE -86. Marking of documents. -

(1) The documents when produced shall be marked as follows:

(a) if relied upon by the appellant's or petitioner's side, they shall be numbered as 'A' series;

(b) if relied upon by the respondent's side, they shall be marked as 'B' series; and

(c) the Appellate Tribunal exhibits shall be marked as 'C' series.

(2) The Appellate Tribunal may direct the applicant to deposit with the Appellate Tribunal through online mode a sum sufficient to defray the expenses for transmission of the records.