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Goods and Service TaxArticle·25 May 2026

Dress Code for Authorised Representatives Appearing Before Tribunal GSTAT Ranchi Bench Prescribes Dress Code for Authorised Representatives Appearing Before Tribunal

By J the App

Executive Summary

The GST Appellate Tribunal (“GSTAT”), Ranchi Bench, has issued a circular prescribing the dress code applicable to authorised representatives appearing before the Tribunal. 

The circular has been issued with reference to Rule 122 of the GSTAT (Procedure) Rules, 2025 and the corresponding Government notification governing professional attire before the Appellate Tribunal.

The circular mandates professional courtroom attire for authorised representatives and reiterates compliance obligations applicable during appearances before GSTAT benches. It also provides seasonal relaxation permitting representatives to appear without black coats during specified summer months.

Date: May 15, 2026

Subject:

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