The Goods and Service Tax Appellate Tribunal (GSTAT), Ranchi Bench, Department of Revenue, Ministry of Finance, vide Circular F. No. EST/02-2026/GSTAT Ranchi Bench dated May 15, 2026, has reiterated the dress code prescribed for authorised representatives appearing before the GST Appellate Tribunal, with a view to ensuring uniformity, decorum and strict compliance while appearing before the Bench.
Attention of all concerned has been invited to Rule 122 of the GSTAT Procedure Rules, 2025, notified vide GoI Notification No. G.S.R. 256(E) dated April 24, 2025, which prescribes the dress to be worn by the authorised representatives appearing before the Appellate Tribunal.
In terms of the said Rule, 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 where there is no such professional dress, the following dress code shall apply:
- Dress Code for Male Representatives: A male authorised representative shall appear in a close-collared black coat, or in an open-collared black coat with a white shirt and black tie.
- Dress Code for Female Representatives: A female authorised representative shall appear in a black coat over a white sari or any other white dress.
- Summer Season Relaxation (15th April to 31st August): During the summer season, the authorised representatives may, when appearing before a Bench of the Appellate Tribunal, dispense with the wearing of a black coat.
- Scope of “Regular Employee of a Party”: 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, and accordingly, such departmental officer shall be required to comply with the prescribed dress code.
All concerned are requested to ensure strict compliance with the above dress code while appearing before the Appellate Tribunal. The Circular has been issued with the approval of the Hon’ble Vice President, GSTAT Ranchi Bench, and signed by Shri Vishal Kumar, Deputy Registrar, GSTAT Ranchi Bench.
Effect of this Circular:
The Circular reinforces the statutory mandate under Rule 122 of the GSTAT Procedure Rules, 2025, and operationalises the prescribed dress code at the GSTAT Ranchi Bench. It clarifies the dress requirements applicable to male and female authorised representatives, extends the summer-season relaxation permitting dispensation with the black coat between 15th April and 31st August, and brings departmental officers acting as authorised representatives within the ambit of the dress code, thereby ensuring uniformity, professional decorum and consistent compliance before the Tribunal.
The Circular can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/05/GSTAT-Circular-15.05.2026.pdf
