Rule 36 - Filing of reply and other documents by the respondents - Goods And Services Tax Appellate Tribunal (Procedure) Rules, 2025

36. Filing of reply and other documents by the respondents. (1) Each respondent may file his reply to the petition or the application and copies of the documents, either in person or through an authorised representative, with the registrar as specified by the Appellate Tribunal within one month of the receipt thereof. A copy of such reply and the copies of other documents shall be forthwith served on the applicant by the respondent. (2) On being served the reply or documents under sub-rule (1), the applicant shall specifically admit, deny, or rebut the facts stated by the respondent in his submission and state such additional facts as may be found necessary.