Representation before authorities: specified professionals and registered VAT practitioners may appear unless disqualified by the Commissioner. Permitted representatives include a written-authorised relative or employee, legal practitioners, chartered accountants, cost accountants, company secretaries who are not disqualified, and Value Added Tax practitioners with prescribed qualifications entered on the Commissioner's list. The Commissioner may disqualify such persons for reasons in writing for dismissal from government service or misconduct; disqualified persons may appeal to the Government within one month, and the Commissioner may revoke disqualifications suo motu or on application.
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.
Representation before authorities: specified professionals and registered VAT practitioners may appear unless disqualified by the Commissioner.
Permitted representatives include a written-authorised relative or employee, legal practitioners, chartered accountants, cost accountants, company secretaries who are not disqualified, and Value Added Tax practitioners with prescribed qualifications entered on the Commissioner's list. The Commissioner may disqualify such persons for reasons in writing for dismissal from government service or misconduct; disqualified persons may appeal to the Government within one month, and the Commissioner may revoke disqualifications suo motu or on application.
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