Section 116 – Appearance by authorised representative of CGST ACT, 2017<\/p>\n
116. (1) Any person who is entitled or required to appear before an officer appointed
\nunder this Act, or the Appellate Authority or the Appellate Tribunal in connection with any
\nproceedings under this Act, may, otherwise than when required under this Act to appear
\npersonally for examination on oath or affirmation, subject to the other provisions of this
\nsection, appear by an authorised representative.
\n(2) For the purposes of this Act, the expression \u201cauthorised representative\u201d shall
\nmean a person authorised by the person referred to in sub-section (1) to appear on his
\nbehalf, being\u2014
\n(a) his relative or regular employee; or<\/p>\n
(b) an advocate who is entitled to practice in any court in India, and who has not
\nbeen debarred from practicing before any court in India; or
\n(c) any chartered accountant, a cost accountant or a company secretary, who
\nholds a certificate of practice and who has not been debarred from practice; or
\n(d) a retired officer of the Commercial Tax Department of any State Government
\nor Union territory or of the Board who, during his service under the Government, had
\nworked in a post not below the rank than that of a Group-B Gazetted officer for a period
\nof not less than two years:
\nProvided that such officer shall not be entitled to appear before any proceedings
\nunder this Act for a period of one year from the date of his retirement or resignation; or
\n(e) any person who has been authorised to act as a goods and services tax
\npractitioner on behalf of the concerned registered person.
\n(3) No person,\u2014
\n(a) who has been dismissed or removed from Government service; or
\n(b) who is convicted of an offence connected with any proceedings under this
\nAct, the State Goods and Services Tax Act, the Integrated Goods and Services Tax Act
\nor the Union Territory Goods and Services Tax Act, or under the existing law or under
\nany of the Acts passed by a State Legislature dealing with the imposition of taxes on
\nsale of goods or supply of goods or services or both; or
\n(c) who is found guilty of misconduct by the prescribed authority;
\n(d) who has been adjudged as an insolvent,
\nshall be qualified to represent any person under sub-section (1)\u2014
\n(i) for all times in case of persons referred to in clauses (a), (b) and (c); and
\n(ii) for the period during which the insolvency continues in the case of a person
\nreferred to in clause (d).
\n(4) Any person who has been disqualified under the provisions of the State Goods and
\nServices Tax Act or the Union Territory Goods and Services Tax Act shall be deemed to be
\ndisqualified under this Act.<\/p>\n","protected":false},"excerpt":{"rendered":"
Section 116 – Appearance by authorised representative of CGST ACT, 2017 116. (1) Any person who is entitled or required to appear before an officer appointed under this Act, or the Appellate Authority or the Appellate Tribunal in connection with any proceedings under this Act, may, otherwise than when required under this Act to appear … Continue reading “Section 116 – Appearance by authorised representative of CGST ACT, 2017”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"_links":{"self":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/360"}],"collection":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/comments?post=360"}],"version-history":[{"count":1,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/360\/revisions"}],"predecessor-version":[{"id":361,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/360\/revisions\/361"}],"wp:attachment":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=360"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=360"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=360"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}