Rule 122 - Dress for the parties - Goods And Services Tax Appellate Tribunal (Procedure) Rules, 2025

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.