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Rule 122 of GSTAT (Procedure) Rules - Dress for the parties.

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Last Updated: 24-04-2025

122. Dress for the parties.[1]

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.

 

[1] Inserted by Notification dated 24-04-2025.