Rule 46 - Production of evidence by Affidavit - Goods And Services Tax Appellate Tribunal (Procedure) Rules, 2025

46. Production of evidence by Affidavit. (1) The Appellate Tribunal may direct the parties to give evidence, if any, by affidavit. (2) Notwithstanding anything contained in sub-rule (1) where the Appellate Tribunal considers it necessary in the interest of natural justice, it may order cross-examination of any deponent on the points of conflict either through information and communication technology facilities such as video conferencing or otherwise as may be decided by the Appellate Tribunal, on an application moved by any party.