The Government of Karnataka on July 16, 2026, issued a notification regarding the Appointment of Authorised Representatives for GST Appellate Tribunal Proceedings.
In exercise of powers under Section 111 of the Central Goods and Services Tax Act, 2017, the Goods and Services Tax Appellate Tribunal (GSTAT) has framed the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 to regulate its procedures and functioning. As per these Rules, an “authorised representative” includes individuals appointed by the Government or those authorised by a party through written authority or vakalatnama to appear, plead, and act in proceedings before the Tribunal.
Pursuant to these provisions, the Government of Karnataka has officially designated specific officers from the Commercial Taxes Department as authorised representatives to appear on behalf of the Commissioner or departmental officers before the GSTAT. These include Deputy Commissioners of Commercial Taxes assigned as State Representatives across different benches of the Tribunal.
The appointed officers will represent the department in GSTAT proceedings, ensuring proper legal representation and compliance with procedural requirements under the GST framework. This move strengthens institutional representation and streamlines litigation management before the appellate authority.
[Notification No. FD 34 CSL 2026]
