Authorised representative in GST proceedings allows appearance through specified professionals and bars disqualified persons from representation. Any person entitled or required to appear before a GST officer, Appellate Authority, or Appellate Tribunal may, except where personal appearance on oath or affirmation is required, appear through an authorised representative. The term includes relatives, regular employees, advocates, practising chartered accountants, cost accountants, company secretaries, certain retired tax officers subject to a one-year cooling-off period, and authorised GST practitioners. The section also bars persons dismissed from service, convicted of specified offences, found guilty of misconduct, or adjudged insolvent from representing others, with corresponding permanent or temporary disqualifications.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Authorised representative in GST proceedings allows appearance through specified professionals and bars disqualified persons from representation.
Any person entitled or required to appear before a GST officer, Appellate Authority, or Appellate Tribunal may, except where personal appearance on oath or affirmation is required, appear through an authorised representative. The term includes relatives, regular employees, advocates, practising chartered accountants, cost accountants, company secretaries, certain retired tax officers subject to a one-year cooling-off period, and authorised GST practitioners. The section also bars persons dismissed from service, convicted of specified offences, found guilty of misconduct, or adjudged insolvent from representing others, with corresponding permanent or temporary disqualifications.
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