Rule 76 - Empanelment of special authorised representatives by the Appellate Tribunal - Goods And Services Tax Appellate Tribunal (Procedure) Rules, 2025

76. Empanelment of special authorised representatives by the Appellate Tribunal. (1) The Appellate Tribunal may draw up a panel of authorised representatives or valuers or such other experts as may be required by the Appellate Tribunal to assist in proceedings before the Appellate Tribunal. (2) The Appellate Tribunal may call upon any of the persons from panel under sub-rule (1) for assistance in the proceedings before the Bench, if so required. (3) The remuneration payable and other allowances and compensation admissible to such persons shall be specified in consultation with the Appellate Tribunal.