Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Authorised representative rules permit specified delegates to appear in GST proceedings while listing disqualification grounds. Appearance by an authorised representative allows representation in GST proceedings by specified categories-relatives or regular employees, practising advocates, chartered accountants, cost accountants, company secretaries with certificates of practice, certain retired Commercial Tax officers subject to a one year post-retirement bar, and authorised GST practitioners-while disqualification arises from dismissal from government service, conviction for GST-related offences, misconduct findings, insolvency, and any disqualification recognised under corresponding Central, State or Union Territory GST laws.
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 rules permit specified delegates to appear in GST proceedings while listing disqualification grounds.
Appearance by an authorised representative allows representation in GST proceedings by specified categories-relatives or regular employees, practising advocates, chartered accountants, cost accountants, company secretaries with certificates of practice, certain retired Commercial Tax officers subject to a one year post-retirement bar, and authorised GST practitioners-while disqualification arises from dismissal from government service, conviction for GST-related offences, misconduct findings, insolvency, and any disqualification recognised under corresponding Central, State or Union Territory GST laws.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.