Authorised representative rights allow appearance via specified agents, subject to qualification and disqualification rules under GST framework. Persons entitled or required to appear in proceedings under the Act may appear by an authorised representative unless personal attendance for oath or affirmation is required. 'Authorised representative' includes a relative or regular employee; an advocate entitled to practice in India; a practising chartered accountant, cost accountant or company secretary; a retired senior commercial tax officer subject to a one year post retirement bar; and a registered goods and services tax practitioner. Disqualifications bar those dismissed from government service, convicted of GST related offences, found guilty of prescribed misconduct, or adjudged insolvent, and disqualifications under corresponding GST laws are also effective here.
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 rights allow appearance via specified agents, subject to qualification and disqualification rules under GST framework.
Persons entitled or required to appear in proceedings under the Act may appear by an authorised representative unless personal attendance for oath or affirmation is required. "Authorised representative" includes a relative or regular employee; an advocate entitled to practice in India; a practising chartered accountant, cost accountant or company secretary; a retired senior commercial tax officer subject to a one year post retirement bar; and a registered goods and services tax practitioner. Disqualifications bar those dismissed from government service, convicted of GST related offences, found guilty of prescribed misconduct, or adjudged insolvent, and disqualifications under corresponding GST laws are also effective here.
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