Authorised representatives appearing before the GST Appellate...

Authorised representatives appearing before the GST Appellate Tribunal must wear their professional dress, if any, and otherwise comply with the prescribed black-coat dress code: men must appear in a close-collared or open-collared black coat with white shirt and black tie, and women in a black coat over a white sari or other white dress. During the summer season from 15 April to 31 August, the black coat may be dispensed with when appearing before a Bench of the Tribunal. The rule also clarifies that a regular employee of a party does not include a departmental officer appointed as an authorised representative, and strict compliance is required.