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    <description>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.</description>
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