Rule 88 - Procedure for examination of witnesses, issue of Commissions - Goods And Services Tax Appellate Tribunal (Procedure) Rules, 2025

CHAPTER XII Examination of Witnesses and Issue of Commissions 88. Procedure for examination of witnesses, issue of Commissions. The provisions of the Orders XVI and XXVI of the Code of Civil Procedure, 1908 (5 of 1908), shall mutatis mutandis apply in the matter of summoning and enforcing attendance of any person and examining him on oath and issuing commission for the examination of witnesses or for production of documents .