GSTAT Relaxes Mandatory Wearing of Robes During Court Proceedings Amid Extreme Heat Conditions

Temporary Relaxation of Dress Code Due to Extreme Heat Conditions (Rule 123)

The Goods and Services Tax Appellate Tribunal (GSTAT) has issued an office memorandum, dated May 23, 2026, regarding a temporary relaxation in the dress code for its Members, staff, legal representatives, and tax professionals. Due to the extreme heat conditions prevailing across the country, the requirement to wear robes during court proceedings and hearings before GSTAT Benches has been relaxed. This decision is made under the authority of Rule 123 of the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025. While the wearing of robes is not mandatory until further notice, professionals and advocates are expected to maintain a presentable appearance whether attending in person or virtually. This memorandum has been approved by the Hon'ble President of the GSTAT and communicated by S. S. Shardool, the Registrar of GSTAT. Copies of this memorandum have been distributed to key personnel within the GSTAT, including the President's and Members' offices, as well as filed in the Guard File for record-keeping.