Authorised representative rights permit specified persons to appear in GST proceedings, subject to prescribed disqualifications and limits. Section 116 allows persons required or entitled to appear in GST proceedings to be represented by an authorised representative-defined to include relatives or regular employees, practising advocates, chartered accountants, cost accountants, company secretaries with practice certificates, certain retired commercial tax officers subject to a cooling off, and authorised GST practitioners-except when personal examination is required. It prescribes disqualification grounds (dismissal from government service, conviction for related offences, prescribed misconduct, insolvency) and deems disqualifications under Central, other State or Union Territory GST laws to apply 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 permit specified persons to appear in GST proceedings, subject to prescribed disqualifications and limits.
Section 116 allows persons required or entitled to appear in GST proceedings to be represented by an authorised representative-defined to include relatives or regular employees, practising advocates, chartered accountants, cost accountants, company secretaries with practice certificates, certain retired commercial tax officers subject to a cooling off, and authorised GST practitioners-except when personal examination is required. It prescribes disqualification grounds (dismissal from government service, conviction for related offences, prescribed misconduct, insolvency) and deems disqualifications under Central, other State or Union Territory GST laws to apply under this Act.
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