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        GST

        Rule 76 - Empanelment of special authorised representatives by the Appellate Tribunal

        Goods And Services Tax Appellate Tribunal (Procedure) Rules, 2025
        Chapter IX
        APPEARANCE OF AUTHORISED REPRESENTATIVE

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        Empanelment of authorised representatives enables tribunals to call experts for assistance while compensation is regulated. The Appellate Tribunal may constitute a panel of authorised representatives, valuers and other experts to assist in proceedings and may call upon panel members for assistance before a Bench. Remuneration, allowances and other compensation for such persons shall be specified in consultation with the Appellate Tribunal.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Empanelment of authorised representatives enables tribunals to call experts for assistance while compensation is regulated.

                                The Appellate Tribunal may constitute a panel of authorised representatives, valuers and other experts to assist in proceedings and may call upon panel members for assistance before a Bench. Remuneration, allowances and other compensation for such persons shall be specified in consultation with the Appellate Tribunal.


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