Authorised representative rights clarified: who may appear in GST proceedings and the grounds for disqualification. Appearance in proceedings may be by an authorised representative except when personal examination on oath is required. The Act defines authorised representatives to include relatives or regular employees, advocates not debarred from practice, chartered/cost accountants or company secretaries with certificates of practice, certain retired Commercial Tax Department officers subject to a one year post retirement bar, and authorised GST practitioners. Specified disqualifications-dismissal from government service, conviction for related offences, misconduct findings, and ongoing insolvency-bar representation, and disqualifications under corresponding GST laws elsewhere are deemed 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 rights clarified: who may appear in GST proceedings and the grounds for disqualification.
Appearance in proceedings may be by an authorised representative except when personal examination on oath is required. The Act defines authorised representatives to include relatives or regular employees, advocates not debarred from practice, chartered/cost accountants or company secretaries with certificates of practice, certain retired Commercial Tax Department officers subject to a one year post retirement bar, and authorised GST practitioners. Specified disqualifications-dismissal from government service, conviction for related offences, misconduct findings, and ongoing insolvency-bar representation, and disqualifications under corresponding GST laws elsewhere are deemed effective under this Act.
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