Part I: Legal Framework Governing Authorised Representative Before GSTAT
1. Introduction
The concept of “Authorised Representative” (hereinafter referred to “AR” for the sake of brevity) is a cornerstone of fair adjudication in GSTAT/Tribunal proceedings. AR ensures that a party to litigation is not disadvantaged due to lack of legal knowledge or procedural experience.
AR functions as the legal voice of the party they represent, effectively bridging the gap between legal procedure and substantive representation. The presence of a competent AR can prove decisive in ensuring procedural compliance, accurate articulation of legal positions, and the overall efficacy of advocacy before the Tribunal.
2. Who can act as AR?
The Term AR is defined in Rule 2(1)(d) of GSTAT (Procedure) Rules, 2025 (hereinafter referred to as “Rules”) and include
a. From Government Side:
A person who is officially appointed by:
- The Central Government, or
- The State Government, or
- An officer authorised for this purpose,
to appear, plead, and act on behalf of the Commissioner in the Tribunal proceedings and is called known as DR (Departmental Representative).
b. From Taxpayer’s side
A person who is authorised by the party involved in the case, either:
- In writing, or
- Through duly stamped Vakalatnama or similar documents
to appear, argue, and act on their behalf before Tribunal in accordance with Section 116 of the CGST Act (hereinafter referred to as “Act”).
A conjoint reading of Rule 2(1)(d) and Section 116(2) of the Act, it emerges that following are eligible to act as AR (subject to not being disqualified)
(a) Relative
(b) Regular Employee
(c) Practising Advocate
(d) Practicing CA/CMA/CS
(e) Retired Tax Officer, who held the post of Group B Gazetted Officer for not less than 2 years and has completed one-year post-retirement or resignation.
3. Disqualifications for Acting as AR
In order to maintain integrity and trustworthiness, following person shall not be qualified to act as AR if:
a. he has been dismissed or removed from Government service
b. has been convicted of an offence in connection with:
-
- GST laws (CGST, SGST, IGST, UTGST Act),
- Any existing tax laws (Excise, Service Tax etc), or
- Any State legislation related to tax on sale or supply of goods or services.
c. has been found guilty of misconduct by the prescribed authority
d. has been adjudged as an insolvent. [Section 116(3) of the Act]
4. No Appearance without Authorisation
To Prevent unauthorised appearances before the Tribunal, Rules mandates that AR must submit proof of Authorisation, Vakalatnama or Letter of Authorisation. Said document must include all details as prescribed in GSTAT FORM-04 and must be properly signed by or on behalf of the party to the dispute. [Rule 72]
5. Procedure for change of AR
To maintain professional decorum and avoid parallel proceedings, Rules lays down elaborate process for change of AR. If a taxpayer already has an existing AR on record, and intends to appoint a new one, the new AR cannot be appointed unless:
(a) Written consent is obtained from the existing AR; or
(b) Where consent is refused by existing AR:
-
- Obtain permission from the Tribunal
- File an application for revocation of the existing authorisation
- Serve such application upon the existing AR.
Note: The aforesaid restriction shall not apply to the Department. The Department is permitted to substitute or change its AR without being required to comply with the above process. [Rule 73]
6. Restriction on Appearance
To avoid conflict of interest and maintain confidentiality, AR shall not be permitted to appear before Tribunal, if he has previously rendered following services to the original client
- Tendered legal advice in relation to the institution of the case.
- Drafted pleadings in the matter (e.g., appeals, replies, rejoinders, etc.).
- Appeared or acted on behalf of a party at any stage of the proceeding before the Tribunal.
and later seeks to act for opposing party whose interest is opposed to the original client. However, this restriction is not applicable if prior permission is obtained from the Tribunal. [Rule 74]
7. Restriction on Party’s direct Submissions when Represented by an AR
To avoid overlapping of arguments, Rules provides that once AR is appointed, the party may be restricted by the Tribunal from making submissions directly. This implies that all arguments and presentations before bench is made only by appointed AR and tribunal may at its discretion permit the party to address the tribunal directly only in exceptional circumstances such as for the limited purpose of clarifying specific factual matters etc. [Rule 75]
8. Empanelment of special AR
To equip Tribunal with necessary expert assistance, Rules empower tribunal to draw up a panel consisting of:
- ARs
- Valuers or
- Other Experts
Further, Tribunal is vested with discretion to call upon any empanelled individual to assist in any proceeding before the Bench. Such person acts as “amicus curiae” (friend of the court/tribunal). The remuneration, allowances, and other compensation payable to persons called from the panel shall be determined in consultation with the Appellate Tribunal. [Rule 76]
Concluding Note
In this part, we have discussed the legal framework governing the appointment, eligibility, and disqualifications of AR before Tribunal. The second and concluding part of this article will address the prescribed dress code, along with the core functional duties entrusted to AR during proceedings before the Tribunal.
Stay tuned for Part II — where law meets practice.
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Can GSTPs act as AR ?