Search
Advanced Search Search with field filters
/adv
Navigation
Home Go to homepage
/home
Direct Tax Income Tax resources
GST GST Acts, Rules & Case Laws
Company Law Companies Act & SEBI
Due Date Tracker Statutory compliance deadlines
/due
Due Date Calendar Calendar view of compliance deadlines
Daily Digest Today's tax updates and articles
/digest
About this book

Part G — Inspection of record

Rule 68. Grant of inspection

Chapter VIII · Inspection of Record


68.1 The rule

Inspection of records of a pending or decided case before the Appellate Tribunal shall be allowed only on the order of the Registrar.


68.2 What it does

Rule 68 is the gate of Chapter VIII. Rule 67 gives the party an application; r.69 gives the Registry a timetable; r.70 gives the Registry a room and a clock. Rule 68 supplies the one thing that makes any of it happen — an order of the Registrar — and, by the word "only", excludes every other way in.

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

An unhandled error has occurred. Reload ×

Rejoining the server...

Rejoin failed... trying again in seconds.

Failed to rejoin.
Please retry or reload the page.

The session has been paused by the server.

Failed to resume the session.
Please retry or reload the page.