Legal Representatives Must File GSTAT FORM-04 Authorization to Appear and Act in GST Appellate Tribunal Proceedings
A legal representative appearing before the Goods and Services Tax Appellate Tribunal must file a formal vakalatnama, Memorandum of Appearance, or letter of authorization using GSTAT FORM-04. The document must be properly executed on behalf of the represented party. Without filing this document, no legal practitioner or authorized representative can appear or act in proceedings before the Appellate Tribunal.