Rule 28 - Production of authorization for and on behalf of an applicant or respondent or party - Goods And Services Tax Appellate Tribunal (Procedure) Rules, 2025

28. Production of authorization for and on behalf of an applicant or respondent or party. - Where an appeal is purported to be instituted by or on behalf of an applicant or respondent or party, the person who signs or verifies the same shall produce along with such appeal, for verification by the Registrar, a true copy of authorization letter empowering such person to do so: Provided that the Registrar may at any time call upon the party to produce such further materials as he deems fit for satisfying himself about due authorisation.