Rule 86 - Marking of documents - Goods And Services Tax Appellate Tribunal (Procedure) Rules, 2025

86. Marking of documents. - (1) The documents when produced shall be marked as follows: (a) if relied upon by the appellant s or petitioner s side, they shall be numbered as A series; (b) if relied upon by the respondent s side, they shall be marked as B series; and (c) the Appellate Tribunal exhibits shall be marked as C series . (2) The Appellate Tribunal may direct the applicant to deposit with the Appellate Tribunal through online mode a sum sufficient to defray the expenses for transmission of the records.