Rule 93 - Form recording of deposition - Goods And Services Tax Appellate Tribunal (Procedure) Rules, 2025

93. Form recording of deposition. - (1) The Deposition of a witness shall be recorded in prescribed GSTAT FORM-07 . (2) Each page of the deposition shall be initiated by the Members constituting the Bench. (3) Corrections, if any, pointed out by the witness may, if the Bench is satisfied, be carried out and duly initialled. If not satisfied, a note to the effect be appended at the bottom of the deposition.