Dress Code, Functional Duties and Procedural Responsibilities of AR before GSTAT

Part II: Dress Code, Functional Duties, and Procedural Responsibilities of AR before GSTAT

Introduction to Part II

Building upon the legal framework governing AR before Tribunal/GSTAT outlined in Part I this concluding part of the article examines the prescribed dress code, along with the core functional duties and procedural responsibilities that AR are expected to discharge in the course of Tribunal proceedings. These include compliance obligations, standards of conduct, documentation protocols, and interaction with the Tribunal, all aimed at promoting a fair and efficient adjudication process.

1. Dress Code, if mandated by Governing Bodies:

To maintain professional decorum, Rules mandates that Practicing Professionals appearing before tribunal shall appear in the professional attire prescribed by their respective regulatory or governing bodies. [Rule 77]

Accordingly, Advocates shall adhere to the dress code prescribed by the Bar Council of India (BCI). Please take note Pursuant to the rules framed by the BCI under the Advocates Act, 1961, practising advocates are required to adhere to the following dress code:

• For Male Advocates:
  • White shirt with a stiff or soft collar
  • White bands (neckband)
  • Black trousers
  • Black coat or blazer
  • Black formal shoes

Optional: A black gown may be worn in appearances before the High Courts and the Supreme Court

• For Female Advocates:
  • White saree or white trousers/skirt with white blouse or shirt
  • White neckband
  • Black coat or blazer
  Optional: A black gown may be worn before the High Courts or the Supreme Court

2. Dress Code not Prescribed by Governing Body? Default Dress Code

Unlike BCI, ICAI has not prescribed any mandatory dress code. Rule 122 further states that if the AR does not belong to a profession with a prescribed dress code, then the following dress code shall apply:

(a) Male AR:

• • Close-collared black coat, or
  • Open-collared black coat, with
  • White shirt and black tie

(b) Female AR:

• • Black coat over a white sari, or
  • Black coat over any other white dress

Rule 122 grants relief from wearing a black coat during summer season i.e. from the 15th of April to 31st August. In the absence of any mandate from ICAI, practising Chartered Accountants are therefore required to adhere to the default dress code prescribed under Rule 122.

While the dress code requirement is not applicable to regular employees of a taxpayer, it is clarified that government employees, including departmental representatives, are not treated as regular employees for this purpose, hence are subject to the prescribed professional dress code. P

3. Core Duties of AR before Tribunal:

As an officer assisting the Tribunal in the administration of justice, the AR must discharge the following core functions and responsibilities:

a. Appearance and Representation:

AR shall:

• Appear before the Bench to argue and present the case on behalf of the party they represent.
• Make oral submissions, present evidence, and assist the Bench in interpreting applicable law and facts.
• Serve as the primary channel of communication with the Tribunal.
• Ensure compliance with any directions or orders issued by the Tribunal.

b. Filing of Documents:

AR is responsible for:

• Filing of appeals, applications, cross-objections, and all related pleadings and papers before the Registrar of the Tribunal on behalf of the party represented.
• Certifying documents produced before the Tribunal as “True Copy”, ensuring authenticity and admissibility in the record. [Rule 20(3)]

c. Accountability for submissions

To ensure accountability, signature and name of the AR must appear at the foot of every appeal, pleading and relevant documents. [Rule 22]

d. Translation of Documents:

• Where a document submitted before tribunal is not in English, AR is responsible for submitting an English translated version.
• Such translation must be either:

• Agreed upon by both parties, or
• Certified to be true by AR of the submitting party. [Rule 23]

e. Filing of Replies and Service of Documents

• AR shall advise the respondent in relation to filing a reply or, where so authorised, independently file the reply along with supporting documents within 1 month from the date of receipt of the petition or application.
• AR shall ensure that copy of the reply and documents is served upon the applicant, either directly or through instructions to the client, to uphold principles of natural justice. [Rule 36]

f. Receipt of Notices

• A notice or process served upon the AR shall be deemed as proper service to the party. AR is under fiduciary duty to communicate such notices to the concerned party without delay. [Rule 40(3)]

g. Furnishing of Reference material

• For ease in reference, AR is responsible for submitting photocopies of judgements or a list of law journals, reports, statutes and other citations to the court officer before hearing. [Rule 56]

Parting Remark

AR plays a critical interface role between the Tribunal and the Party, bearing legal, procedural, and ethical obligations. Strict adherence to the norms prescribed under the Rules not only safeguards the interests of the parties but also reinforces the dignity and decorum of the Tribunal and the professional integrity of the bodies that AR represents.

The Bar and the Bench, as joint custodians of the justice delivery system, share a solemn responsibility to ensure that proceedings before the Tribunal are conducted with efficiency, impartiality, and in a manner that upholds the principles of justice and the rule of law. AR, representing the Bar, is equally bound by this responsibility and must ensure that their conduct reflects the highest standards of professional integrity thereby contributing to the fairness of the adjudicatory process.