Authorised representative rules permit specified persons to appear in GST proceedings while listing eligibility and disqualification criteria. Authorised representatives may appear in GST proceedings except where personal examination is required. The Act lists eligible representatives - 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 - and prescribes disqualifications for persons dismissed from government service, convicted of connected offences, found guilty of misconduct, or adjudged insolvent. Disqualifications under other GST Acts are also effective under this Act.
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 persons to appear in GST proceedings while listing eligibility and disqualification criteria.
Authorised representatives may appear in GST proceedings except where personal examination is required. The Act lists eligible representatives - 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 - and prescribes disqualifications for persons dismissed from government service, convicted of connected offences, found guilty of misconduct, or adjudged insolvent. Disqualifications under other GST Acts are also effective under this Act.
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