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.
