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About this book

Part H — Authorised representatives

Rule 74. Restrictions on appearance

Chapter IX · Appearance of authorised representative


74.1 The rule

A legal practitioner or the authorised representative, as the case may be, who has tendered advice in connection with the institution of any case or other proceeding before the Appellate Tribunal or has drawn pleadings in connection with any such matter or has during the progress of any such matter acted for a party, shall not, appear in such case or proceeding or other matter arising there from or in any matter connected therewith for any person whose interest is opposed to that of his former client, except with the prior permission of the Appellate Tribunal.


74.2 What it does

Rule 74 is the side-switching bar. Once a legal practitioner or authorised representative has advised on instituting a GSTAT proceeding, settled the pleadings in it, or acted for a party in it, he is out of that matter and everything connected with it for anyone on the opposing side.

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.

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