Part A — The frame
A.4 The procedural charter — section 111
This is the section under which the 2025 Rules are made, and it explains most of their architecture.
Section 111(1) — the Tribunal is not bound by the Code of Civil Procedure, 1908, but is guided by the principles of natural justice, and, subject to the Act and the rules, has power to regulate its own procedure.
Three consequences, all of which recur through this book:
The rest of this chapter is for subscribers
GSTAT Law and Procedure runs to 1,120 pages across all 124 rules of the GSTAT (Procedure) Rules, 2025.
- Already subscribe to any TaxCorp module? It is included — just sign in.
- Not a subscriber? Buy the book on its own for ₹199was ₹599