The Goods and Services Tax Appellate Tribunal (GSTAT) has established a formal dress code for all stakeholders appearing before it, as detailed in the GSTAT (Procedure) Rules, 2025. Authorized Representatives (ARs), including lawyers and members of professional bodies like ICAI and ICSI, are required to wear the professional attire prescribed by their respective councils. For parties without a professional dress code, the rules mandate specific attire: men must wear a close-collared black coat or an open-collared black coat with a white shirt and black tie, while women must wear a black coat over a white saree or dress. During the summer season, from April 15 to August 31, the black coat can be omitted. The GSTAT has also issued an office order outlining a separate dress code for its members. Judicial members, including the President, are to wear attire similar to that of Supreme Court or High Court judges, without the gown. Technical members, both male and female, are required to wear a black coat over a white shirt and trousers or a white saree. This framework aims to standardize the appearance of all participants in tribunal proceedings.
Dress Code for Authorized Representatives (Rule 77)
- Authorized Representatives (ARs) shall wear the professional dress as prescribed in their code of conduct.
- This shall be applicable to Authorized Representatives while appearing before the Appellate Tribunal.
- The members of professional bodies such as ICAI, ICSI, ICWAI or Advocates / Lawyers are obligated to wear the professional attire / uniform prescribed by the respective institutes or Bar Councils.
Dress for the Members (Rule 121)
- The dress for the Members shall be such as may be prescribed by the President of the Appellate Tribunal.
- GSTAT has prescribed a formal Dress Code for judicial and technical members of GSTAT vide Office Order No. 114/2025 dated 30.06.2025 (F.No. GSTAT/Procedural Rules/24-25/07) issued by GST Appellate Tribunal, Principle Bench, New Delhi.
- Since GSTAT (Procedure) Rules, 2025 are silent on dress code and no provision / rule deals with dress code for members, President of GSTAT under powers contained in Rule 121 of the GSTAT (Procedure) Rules, 2025 has prescribed the following dress code to be observed by the President and Members:
- President and Members, Judicial shall don the dress prescribed for Judges of Hon’ble Supreme Court or Hon’ble High Court, as the case may be without the gown.
- Technical Members shall wear white or striped or black trousers with black coat cover white shirt and black necktie or buttoned up black coat.
- The female Technical Members shall were black over coat over black, white or lightly printed saree.
- Any Member wearing turban shall wear white or light coloured turban.
Dress for the Parties (Rule 122)
- Every authorised representative other than a relative or regular employee of a party shall appear before the Appellate Tribunal in his professional dress, and if there is no such dress prescribed, then if a male, they have to be in a close-collared black coat, or in an open-collared black coat, with white shirt and black tie; or if a female, they have to wear in a black coat over a white sari or any other white dress.
- During the summer season from the 15th April to 31st August, the authorised representatives may, when appearing before a Bench of the Appellate Tribunal, dispense with the wearing of a black coat.
- Regular employee of a party shall not include a departmental officer who is appointed as an authorised representative.
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