CHAPTER III of GSTAT RULES, 2025

Institution of appeals - Procedure

RULE -28. Production of authorization for and on behalf of an applicant or respondent or party.-

Where an appeal is purported to be instituted by or on behalf of an applicant or respondent or party , the person who signs or verifies the same shall produce along with such appeal, for verification by the Registrar, a true copy of authorization letter empowering such person to do so:

Provided that the Registrar may at any time call upon the party to produce such further materials as he deems fit for satisfying himself about due authorisation.