Authorised representative rights: scope, eligible categories, and statutory disqualifications for GST representation clarified. Right to appear by an authorised representative is permitted except where personal oath-based examination is required. 'Authorised representative' includes 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; eligibility is contingent on non-debarment. Persons dismissed from government service, convicted of offences connected with GST or related tax laws, or found guilty of prescribed misconduct are permanently disqualified, while insolvency disqualifies for its duration; disqualifications under central, state or union territory GST laws are deemed applicable 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: scope, eligible categories, and statutory disqualifications for GST representation clarified.
Right to appear by an authorised representative is permitted except where personal oath-based examination is required. "Authorised representative" includes 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; eligibility is contingent on non-debarment. Persons dismissed from government service, convicted of offences connected with GST or related tax laws, or found guilty of prescribed misconduct are permanently disqualified, while insolvency disqualifies for its duration; disqualifications under central, state or union territory GST laws are deemed applicable here.
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