THE CENTRAL GOODS AND
SERVICES TAX ACT, 2017
APPEALS AND REVISION
Section 116:
Appearance by authorised
representative.
(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 personally for examination on oath or
affirmation, subject to the other provisions of this section, appear by an authorised representative.
(2) For the purposes of this Act, the expression “authorised
representative” shall mean a person authorised by the
person referred to in sub-section (1) to appear on his behalf, being—
a)
his
relative or regular employee; or
b)
an
advocate who is entitled to practice in any court in India, and who has not
been debarred from practicing before any court in India; or
c)
any
chartered accountant, a cost accountant or a company secretary, who holds a
certificate of practice and who has not been debarred from practice; or
d)
a
retired officer of the Commercial Tax Department of any State Government or
Union territory or of the Board who, during his service under the Government,
had worked in a post not below the rank than that of a Group-B Gazetted officer for a period of not less than two years:
Provided that such officer shall not be entitled to appear before any
proceedings under this Act for a period of one year from the date of his
retirement or resignation; or
e)
any person who has been authorised
to act as a goods and services tax practitioner on behalf of the concerned
registered person.
(3) No
person,—
a)
who
has been dismissed or removed from Government service; or
b)
who
is convicted of an offence connected with any proceedings under this Act, the
State Goods and Services Tax Act, the Integrated Goods and Services Tax Act or
the Union Territory Goods and Services Tax Act, or under the existing law or
under any of the Acts passed by a State Legislature dealing with the imposition
of taxes on sale of goods or supply of goods or services or both; or
c)
who
is found guilty of misconduct by the prescribed authority;
d)
who
has been adjudged as an insolvent, shall be qualified to represent any person
under sub-section (1)—
(i) for all times in case of persons referred to in clauses (a), (b) and
(c); and
(ii) for the period during which the insolvency continues in the case of
a person referred to in clause (d).
(4) Any
person who has been disqualified under the provisions of the State Goods and
Services Tax Act or the Union Territory Goods and Services Tax Act shall be
deemed to be disqualified under this Act.