Authorised representative appearance: specified categories permitted and disqualifications restrict who may represent taxpayers in GST proceedings. Persons entitled or required to appear in proceedings under the Nagaland Goods and Services Tax Act may, except when personal examination on oath is mandated, be represented by an authorised representative, defined to include relatives or regular employees, practising advocates, chartered accountants, cost accountants or company secretaries with certificate of practice, certain retired commercial tax officers subject to a one year post retirement bar, and authorised goods and services tax practitioners.
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 appearance: specified categories permitted and disqualifications restrict who may represent taxpayers in GST proceedings.
Persons entitled or required to appear in proceedings under the Nagaland Goods and Services Tax Act may, except when personal examination on oath is mandated, be represented by an authorised representative, defined to include relatives or regular employees, practising advocates, chartered accountants, cost accountants or company secretaries with certificate of practice, certain retired commercial tax officers subject to a one year post retirement bar, and authorised goods and services tax practitioners.
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