The Goods and Services Tax Appellate Tribunal (GSTAT), Ranchi Bench, has issued a circular prescribing a formal dress code for authorised representatives appearing before the Appellate Tribunal.
According to the prescribed dress code, male authorised representatives are required to appear either in a close-collared black coat or an open-collared black coat paired with a white shirt and black tie. Female authorised representatives are required to wear a black coat over a white sari or any other white dress.
The circular dated May 15, 2026, draws attention to Rule 122 of the GSTAT Procedure Rules, 2025 and Government of India Notification No. G.S.R. 256(E) dated April 24, 2025.
The circular mandates that every authorised representative, except a relative or regular employee of a party, must appear before the Tribunal in prescribed professional attire. The move is aimed at ensuring uniformity and maintaining decorum in proceedings before the GST Appellate Tribunal.
The circular, however, provides a relaxation for the summer period. It states that from April 15 to August 31, authorised representatives appearing before GSTAT benches may dispense with wearing a black coat. This exception appears intended to address practical concerns arising from weather conditions while maintaining professional standards.
The circular also clarifies the meaning of the term “regular employee of a party.” It specifically states that departmental officers appointed as authorised representatives will not fall within the definition of a regular employee for the purpose of this rule.
GSTAT Ranchi Bench has requested strict compliance with the prescribed attire requirements by all concerned appearing before the Tribunal. The circular was issued with the approval of the Hon’ble Vice President of GSTAT Ranchi Bench and signed by Vishal Kumar, Deputy Registrar, GSTAT Ranchi Bench.
The issuance of the dress code circular comes as GSTAT infrastructure and procedural mechanisms continue to evolve following the notification of the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025. The measure is expected to bring procedural consistency and align appearances before GSTAT with established practices followed by other judicial and quasi-judicial forums.
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