Rule 84 - Application for production of documents, form of summons - Goods And Services Tax Appellate Tribunal (Procedure) Rules, 2025

CHAPTER XI Discovery, Production and Return of Documents 84. Application for production of documents, form of summons. - (1) Except otherwise provided hereunder, discovery or production and return of documents shall be regulated by the provisions of the Code of Civil Procedure, 1908 (5 of 1908). (2) An application for summons to produce documents shall be on plain paper setting out the document the production of which is sought, the relevancy of the document and in case where the production of a certified copy would serve the purpose, whether application was made to the proper officer and the result thereof. (3) A summons for production of documents in the custody of a public officer other than a court shall include all the information as specified in GSTAT FORM-06 and shall be addressed to the concerned Head of the Department or such other authority as may be specified by the Appellate Tribunal .