Part N — Registers, higher-court orders, fees, costs, dress, residual powers
Rule 122. Dress for the parties
Chapter XV · Miscellaneous
122.1 The 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, 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
The rest of this chapter is for subscribers
GSTAT Law and Procedure runs to 1,120 pages across all 124 rules of the GSTAT (Procedure) Rules, 2025.
- Already subscribe to any TaxCorp module? It is included — just sign in.
- Not a subscriber? Buy the book on its own for ₹199was ₹599