Representative authorisation must accompany appeals, specifying status or qualifications and vakalatnama where counsel represents a party. Authorisation documents signed by authorised representatives must be appended to the memorandum of appeal, application or memorandum of cross-objections ... Summary
Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982
Representative authorisation must accompany appeals, specifying status or qualifications and vakalatnama where counsel represents a party.
Authorisation documents signed by authorised representatives must be appended to the memorandum of appeal, application or memorandum of cross-objections and must state whether the representative is a relative or regular employee with details of the relationship or employment; if not, the documents must specify the representative's qualifications under the Acts or, where relevant, particulars of the notification appointing them; if the representative is a legal practitioner the authorisation must be a duly executed vakalatnama.
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