GST INDIA Biz
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Rule 62 : Contents of process file

Rule 62 : Contents of process file

The process file shall contain the following items, namely –

(a) index;

(b) power of attorney or vakalatnama;

(c) summons and other processes and affidavits relating thereof;

(d) applications for summoning witness;

(e) letters calling records; and

(f) all other miscellaneous papers such as postal acknowledgements.