Authorised representative rights in GST proceedings permit representation subject to defined professional qualifications and disqualification grounds. Right to appear by an authorised representative is allowed except when personal examination is required. Authorised representatives include relatives or regular employees, practising advocates, practising chartered accountants, cost accountants or company secretaries, retired Commercial Tax Department officers meeting rank and service criteria (subject to a post retirement restriction), and authorised GST practitioners. Representatives must not be debarred from practice. Persons dismissed from government service, convicted of related tax offences, found guilty of misconduct, or adjudged insolvent are disqualified; cross Act disqualifications under other GST laws also apply.
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 in GST proceedings permit representation subject to defined professional qualifications and disqualification grounds.
Right to appear by an authorised representative is allowed except when personal examination is required. Authorised representatives include relatives or regular employees, practising advocates, practising chartered accountants, cost accountants or company secretaries, retired Commercial Tax Department officers meeting rank and service criteria (subject to a post retirement restriction), and authorised GST practitioners. Representatives must not be debarred from practice. Persons dismissed from government service, convicted of related tax offences, found guilty of misconduct, or adjudged insolvent are disqualified; cross Act disqualifications under other GST laws also apply.
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