Goods And Services Tax Appellate Tribunal (Procedure) Rules, 2025
Chapter XV - Miscellaneous
Rule 122 - Dress for the parties
122. Dress for the parties. —
Every authorised representative other than a relative or regular employee of a party shall appear before the Appellate Tribunal in his professional dress, if any, and, if there is no such dress —
(a) if a male, in a close-collared black coat, or in an open-collared black coat, with white shirt and black tie; or
(b) if a female, in a black coat over a white sari or any other white dress:
Provided that during the summer season from the 15th April to 31st August, the authorised representatives may, when appearing before a Bench of the Appellate Tribunal, dispense with the wearing of a black coat.
Explanation. - For the purpose of this rule, the expression, "regular employee of a party" shall not include a departmental officer who is appointed as an authorised representative.
Forms
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Forms - Goods and Services Tax Appellate Tribunal
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