https://www.taxtmi.com/acts?id=51138 A party who has engaged a legal practitioner or authorised representative to appear before the Appellate Tribunal may be restricted by the Tribunal in making its own presentation. The rule regulates personal participation in proceedings where representation has been appointed, allowing the Tribunal to control or limit direct oral presentation by the party. It is a procedural restraint within the Tribunal's hearing framework and does not affect substantive tax liability. en-us Fri, 25 Apr 2025 13:00:15 +0530 Fri, 26 Jun 2026 16:19:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51138 A party who has engaged a legal practitioner or authorised representative to appear before the Appellate Tribunal may be restricted by the Tribunal in making its own presentation. The rule regulates personal participation in proceedings where representation has been appointed, allowing the Tribunal to control or limit direct oral presentation by the party. It is a procedural restraint within the Tribunal's hearing framework and does not affect substantive tax liability. Act-Rules GST Fri, 25 Apr 2025 13:00:15 +0530 https://www.taxtmi.com/acts?id=51138