GSTAT Formalizes Dress Code for Authorized Representatives Under Rule 122 [Read Notification]

The Goods and Services Tax Appellate Tribunal (GSTAT), Ranchi Bench, under the Department of Revenue, Ministry of Finance, has issued a circular prescribing a formal dress code for authorized representatives appearing before the Tribunal.

The circular draws attention to Rule 122 of the GSTAT Procedure Rules, 2025, notified via G.S.R. 256(E) dated April 24, 2025. It mandates that every authorized representative other than a relative or regular employee of a party must appear in professional attire when representing clients before the Tribunal.

Under the prescribed code:

• Male representatives are required to wear a close‑collared or open‑collared black coat with a white shirt and black tie.
• Female representatives must wear a black coat over a white sari or any other white dress.

The circular further provides seasonal relaxation, allowing representatives to dispense with the black coat during the summer months from April 15 to August 31, when appearing before any Bench of the Appellate Tribunal.

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An explanatory note clarifies that the term “regular employee of a party” does not include departmental officers appointed as authorized representatives, thereby extending the dress code’s applicability to them as well.

The circular notes strict compliance with the dress code and has been issued with the approval of the Hon’ble Vice President of the GSTAT Ranchi Bench.

The circular, released by Deputy Registrar Vishal Kumar, aims to ensure uniformity and decorum during proceedings.

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