Authorised representative appearance permitted with specified categories; disqualifications and retirement restrictions bar representation in GST proceedings. Appearance by an authorised representative is allowed except where personal examination on oath is required. 'Authorised representative' includes relatives or regular employees, advocates entitled to practice, chartered accountants, cost accountants, company secretaries with certificates of practice, retired Commercial Tax Department officers subject to a post retirement prohibition, and authorised GST practitioners. Disqualifications bar persons dismissed from government service, convicted of offences connected with GST or earlier tax laws, found guilty of prescribed misconduct, or adjudged insolvent; disqualifications under Central or other State/Union Territory GST laws 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 appearance permitted with specified categories; disqualifications and retirement restrictions bar representation in GST proceedings.
Appearance by an authorised representative is allowed except where personal examination on oath is required. "Authorised representative" includes relatives or regular employees, advocates entitled to practice, chartered accountants, cost accountants, company secretaries with certificates of practice, retired Commercial Tax Department officers subject to a post retirement prohibition, and authorised GST practitioners. Disqualifications bar persons dismissed from government service, convicted of offences connected with GST or earlier tax laws, found guilty of prescribed misconduct, or adjudged insolvent; disqualifications under Central or other State/Union Territory GST laws are deemed effective under this Act.
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