other than a relative or regular employee of a
party
shall appear before the
Appellate Tribunal
in his professional dress, if any,
and, if there is no such dress -
CHAPTER XV of GSTAT RULES, 2025
Miscellaneous
RULE -122. Dress for the parties. -
Every
authorised representative
other than a relative or regular employee of a
party
shall appear before the
Appellate Tribunal
in his professional dress, if any,
and, if there is no such dress -
(a) if a male, in a close-collared black coat, or in an open-collared black coat, with white shirt and black tie; or
(b) if a female, in a black coat over a white sari or any other white dress:
Provided that during the summer season from the 15th April to 31st August, the authorised representatives may, when appearing before a Bench of the Appellate Tribunal, dispense with the wearing of a black coat.
Explanation. - For the purpose of this rule, the expression, "regular employee of a party‟ shall not include a departmental officer who is appointed as an authorised representative.
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