Dress Code for Authorised Representatives Appearing before the GST Appellate Tribunal

Dress Code for Representatives at GST Appellate Tribunal (Section Rule 122)

The Goods and Service Tax Appellate Tribunal (GSTAT) has issued a circular regarding the dress code for authorized representatives appearing before the tribunal, as per Rule 122 of the GSTAT Procedure Rules, 2025, detailed in GOI Notification Number: G.S.R. 256(E) dated 24/04/2025. According to the rule, representatives who are not relatives or regular employees of a party must adhere to a specific dress code. Male representatives should wear a close-collared or open-collared black coat with a white shirt and black tie. Female representatives are required to wear a black coat over a white sari or other white dress. However, during the summer season from April 15 to August 31, the wearing of a black coat is optional. The rule clarifies that a "regular employee of a party" does not include departmental officers appointed as authorized representatives. All relevant parties are requested to comply with this dress code when appearing before the tribunal. This directive has been approved by the Hon'ble Vice President of the GSTAT Ranchi Bench and communicated to various officials and organizations for information and compliance.