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🚀 New: Section-Wise Filter ✕

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          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.

          <h1>GST practitioner eligibility requires prior enrolment and presentation of an authorisation form to represent a taxpayer in proceedings.</h1> Rule 84 requires that a goods and services tax practitioner may appear in proceedings only if enrolled under rule 83 and, when attending on behalf of another, must produce the client's authorisation in FORM GST PCT-05 if requested by the authority.

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