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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Section 116 of West Bengal GST Act: Who Can Represent You and Disqualification Criteria Explained</h1> Section 116 of the West Bengal Goods and Services Tax Act, 2017, allows individuals involved in proceedings under the Act to appear through an authorized representative, except when personal appearance is mandated. Authorized representatives can include relatives, regular employees, advocates, chartered accountants, cost accountants, company secretaries, retired tax officers, or authorized GST practitioners. However, individuals dismissed from government service, convicted of related offenses, found guilty of misconduct, or declared insolvent are disqualified from representing others. Disqualification under similar GST Acts in other jurisdictions also applies under this Act.