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; or
(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.
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