Rule 72. Appearance of authorised representative

Chapter IX · Appearance of authorised representative

72.1 The rule

Subject to as hereinafter provided, no legal practitioner or authorised representative shall be entitled to appear and act, in any proceeding before the Appellate Tribunal unless he files into Appellate Tribunal vakalatnama or Memorandum of Appearance or letter of authorisation which shall include all the information as specified in GSTAT FORM-04 as the case may, duly executed by or on behalf of the party for whom he appears.

72.2 What it does

⚠️ A missing vakalatnama is a defect to be cured, not a licence to proceed in absence. Where a party has in fact engaged a representative and the only failure is the instrument on file, an order made ex parte on that footing has been recalled as a breach of natural justice. Rule 42 permits dismissal for default or a decision on merits, but the discretion is not properly exercised on this ground alone: ask for the defect to be cured, and if an order has gone, move under r.10 with s.111(2)(g). Authorities at Part P, P21.