In view of the prevailing extreme heat conditions across various parts of the country, the Goods and Services Tax Appellate Tribunal (GSTAT) has temporarily relaxed the requirement of wearing robes during court proceedings and hearings before all Benches of the Tribunal.
As per Office Memorandum bearing F. No. GSTAT/Misc. Work/88/2025-26 dated May 23, 2026, issued with the approval of the Hon’ble President, GSTAT, it has been observed that Members, staff, legal representatives and tax professionals may face considerable difficulty in wearing robes while attending proceedings before the Tribunal.
Accordingly, in exercise of the powers conferred under Rule 123 of the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025, the Hon’ble President, GSTAT has directed that the requirement relating to wearing of robes by Members, staff, legal representatives and tax professionals appearing before the Tribunal shall remain relaxed until further orders.
The order shall be applicable to proceedings and hearings conducted before all Benches of the GSTAT across the country, including appearances made through virtual mode.
While extending this relaxation, the Tribunal has emphasized that professionals and advocates should maintain proper decorum and remain appropriately dressed and presentable while appearing before the Tribunal, whether physically or through virtual platforms.
The Office Memorandum further states that the directions have been issued with the approval of the Hon’ble President, GSTAT and have come into effect immediately.
The Office Memorandum can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/06/GSTAT-Office-Memorandum-23.05.2026.pdf
