Rule 62 - Contents of process file - Goods And Services Tax Appellate Tribunal (Procedure) Rules, 2025

62. Contents of process file. The process file shall contain the following items, namely (a) index; (b) power of attorney or vakalatnama; (c) summons and other processes and affidavits relating thereof; (d) applications for summoning witness; (e) letters calling records; and (f) all other miscellaneous papers such as postal acknowledgements.