Rule 73 - Consent for engaging or change of authorised representative (Duly stamped as per the respective High Court rules) - Goods And Services Tax Appellate Tribunal (Procedure) Rules, 2025

73. Consent for engaging or change of authorised representative (Duly stamped as per the respective High Court rules). A legal practitioner or authorised representative proposing to file a Vakalatnama or Memorandum of Appearance or letter of authorisation, as the case may be, in any pending case or proceeding before the Appellate Tribunal in which there is already a legal practitioner or authorised representative on record, shall do so only with the written consent of the legal practitioner or the authorised representative on record or when such consent is refused, with the permission of the Appellate Tribunal after revocation of Vakalatnama or Memorandum of Appearance, as the case may be, on an application filed in this behalf, which shall receive consideration only after service of such application on the counsel already on record : Provided that such consent shall not be required in case of application filed under sub-section 3 of section 112 of the Act .