The GST Appellate Tribunal, Principal Bench, New Delhi, via Office Order No. 114/2025 dated June 30, 2025, has prescribed a formal dress code for its court proceedings. As the GSTAT Procedural Rules 2025 lack specific provisions on attire, the Hon’ble President invoked Rule 121 to establish the dress code. Judicial Members shall follow the attire of Supreme or High Court judges (without gowns), while Technical Members must wear specified formal clothing. The order is effective immediately to ensure decorum during tribunal proceedings.
His Lordship i.e. Hon’ble President has passed the following orders on –
“Whereas dress code is required to be followed during the proceedings of this Appellate Tribunal;
and
Whereas GSTAT Procedural Rules 2025 are silent on this aspect and no express provision has been made in this regard;
Therefore, taking resort to provision contained in Rule 121 of the GSTAT Procedural Rules 2025, I, as President prescribe the following dress code to be observed by the Hon’ble President and Hon’ble Members while conducting the Court Proceedings: –
1. Hon’ble 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.
2. Hon’ble Technical Members shall wear white or striped or black trousers with black coat over white shirt and black necktie or buttoned up black coat. The female Technical Members shall wear black over coat over black, white or lightly printed saree. Any Hon’ble Member wearing turban shall wear white or light coloured turban.
This dress code shall be observed with immediate effect.”
The Office Order can be accessed at:Â https://www.naa.gov.in/docs/1751287508DressCodeduringGSTATHearing.pdf
