Revenue Appeals Tribunal (Procedure) Rules, 2025

Abstract

The Revenue Appeals Tribunal (Procedure) Rules, 2025, establish the procedural framework for handling appeals related to tax and revenue disputes. The rules outline processes for filing appeals, serving documents, summonsing witnesses, recording evidence, and conducting hearings efficiently and fairly. They also specify the mechanisms for decisions, record management, and the rights of parties to appeal decisions to the High Court. Overall, the rules aim to facilitate swift, transparent, and just resolution of revenue-related appeals while maintaining orderly tribunal proceedings [T1–T8].