Authorized representative rules under GST: permitted categories, disqualifications, misconduct sanctions, and procedural safeguards for orders. Specifies permitted authorised representatives for GST proceedings (relatives, regular employees, practising advocates, chartered accountants, cost accountants, company secretaries, and other prescribed qualified persons), imposes a temporary post-service bar on recent senior former indirect tax officers, and disqualifies persons dismissed from government service, convicted of tax-related offences, or insolvent. Prescribed authorities may further disqualify for misconduct. Disqualification orders require a reasonable opportunity to be heard, allow a time-limited appeal to the competent authority, and do not take effect until a prescribed period has elapsed or an appeal is resolved.
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Provisions expressly mentioned in the judgment/order text.
Authorized representative rules under GST: permitted categories, disqualifications, misconduct sanctions, and procedural safeguards for orders.
Specifies permitted authorised representatives for GST proceedings (relatives, regular employees, practising advocates, chartered accountants, cost accountants, company secretaries, and other prescribed qualified persons), imposes a temporary post-service bar on recent senior former indirect tax officers, and disqualifies persons dismissed from government service, convicted of tax-related offences, or insolvent. Prescribed authorities may further disqualify for misconduct. Disqualification orders require a reasonable opportunity to be heard, allow a time-limited appeal to the competent authority, and do not take effect until a prescribed period has elapsed or an appeal is resolved.
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