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Central_Goods_and_Services_Tax_rule_2017

Section / Rule Number Content


62. Appeals
63. Appeal to the Appellate Tribunal
63-A. Revisional powers of Joint Commissioner
64. Revisional powers of Additional Commissioner and Commissioner
65. Revision by High Court in certain cases
66. Appeal to High Court
67. Objections to Jurisdiction
68. Petitions, applications and appeals to High Court to be heard by a Bench of not less than two judges
69. Rectification of mistakes
70. Burden of proof