Part A — The frame
A.9 What the 2025 Rules govern — and what they do not
They govern: the form and contents of the appeal and its annexures; presentation, scrutiny, defects, registration and numbering; parties and joinder; replies and rejoinders; cause lists and service; conduct of the hearing, adjournment, default and ex parte disposal; the record — files, registers, retention and destruction; inspection; authorised representatives; affidavits; discovery, summons, commissions and witnesses; the making, signing, pronouncement, correction and transmission of orders; electronic filing; fees, costs, dress; and the President's residual powers.
They do not govern, and cannot:
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.
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