ELECTRONIC FILING AND PROCESSING OF APPEALS AND CONDUCT OF PROCEEDINGS IN THE APPELLATE TRIBUNAL IN HYBRID MODEGoods And Services Tax Appellate Tribunal (Procedure) Rules, 2025
ELECTRONIC FILING AND PROCESSING OF APPEALS AND CONDUCT OF PROCEEDINGS IN THE APPELLATE TRIBUNAL IN HYBRID MODEGoods And Services Tax Appellate Tribunal (Procedure) Rules, 2025
Authorised representation before the Appellate Tribunal requires a duly executed authorisation filing with prescribed particulars. Appearance before the Appellate Tribunal by a legal practitioner or authorised representative is allowed only after filing a duly executed vakalatnama, ... Summary
Authorised representation before the Appellate Tribunal requires a duly executed authorisation filing with prescribed particulars.
Appearance before the Appellate Tribunal by a legal practitioner or authorised representative is allowed only after filing a duly executed vakalatnama, Memorandum of Appearance, or letter of authorisation. The filed authorisation must include all particulars prescribed in GSTAT Form-04 and be executed by or on behalf of the party represented. The rule governs the formal requirements for representation and makes documentary authorisation a prerequisite to appearing and acting in tribunal proceedings.
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