Authorised representative rights in GST proceedings permit qualified representatives to appear, subject to specified disqualifications and exceptions. Section 116 permits appearance in GST proceedings by an authorised representative-including relatives, regular employees, practising advocates, practising CA/CWA/CS, qualifying retired officers, and GST practitioners-except where personal attendance for oath or affirmation is required; it also prescribes disqualifications such as recent retirement from indirect tax service without cooling-off, dismissal, conviction under GST or predecessor laws, misconduct findings, insolvency, and corresponding state/UT disqualifications.
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 in GST proceedings permit qualified representatives to appear, subject to specified disqualifications and exceptions.
Section 116 permits appearance in GST proceedings by an authorised representative-including relatives, regular employees, practising advocates, practising CA/CWA/CS, qualifying retired officers, and GST practitioners-except where personal attendance for oath or affirmation is required; it also prescribes disqualifications such as recent retirement from indirect tax service without cooling-off, dismissal, conviction under GST or predecessor laws, misconduct findings, insolvency, and corresponding state/UT disqualifications.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.