Part H — Authorised representatives
Rule 77. Professional dress for the authorised representatives
Chapter IX · Appearance of authorised representative
77.1 The rule
While appearing before the Appellate Tribunal, the authorised representatives shall wear the same professional dress as prescribed in their Code of Conduct.
77.2 What it does
Rule 77 does not prescribe a dress. It imports one — whatever the representative's own professional Code of Conduct lays down — and makes it enforceable before GSTAT.
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