Section 116 of CGST Act,2017 Appearance by authorised representative

Section 116 of CGST Act,2017 Appearance by authorised representative Section 116 of CGST Act,2017 from bare act : (1) Any person who is entitled or required to appear before an officer appointedunder this Act, or the Appellate Authority or the Appellate Tribunal in connection with anyproceedings under this Act, may, otherwise than when required under this Act to appearpersonally for examination on oath or affirmation, subject to the other provisions of thissection, appear by an authorised representative. (2) For the purposes of this Act, the expression authorised representative shallmean a person authorised by the person referred to in sub-section (1) to appear on hisbehalf, being

(a) his relative or regular employee; or

(b) an advocate who is entitled to practice in any court in India, and who has notbeen debarred from practicing before any court in India; or

(c) any chartered accountant, a cost accountant or a company secretary, whoholds 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 Governmentor Union territory or of the Board who, during his service under the Government, hadworked in a post not below the rank than that of a Group-B Gazetted officer for a periodof not less than two years:

Provided that such officer shall not be entitled to appear before any proceedingsunder 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 taxpractitioner 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 thisAct, the State Goods and Services Tax Act, the Integrated Goods and Services Tax Actor the Union Territory Goods and Services Tax Act, or under the existing law or underany of the Acts passed by a State Legislature dealing with the imposition of taxes onsale 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 personreferred to in clause (d).

(4) Any person who has been disqualified under the provisions of the State Goods andServices Tax Act or the Union Territory Goods and Services Tax Act shall be deemed to bedisqualified under this Act.

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CHAPTER XVIII

APPEALS AND REVISION

Chapter XVIII of the CGST Act,2017 covers ----------- sections relating toAPPEALS AND REVISION under GST. All thesesections from the CGST Act,2017 are available for your ready reference. Section 107 :Appeals to Appellate Authority Section 108 :Powers of Revisional Authority Section 109 :Constitution of Appellate Tribunal and Benches thereof Section 110 :President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc. Section 111 :Procedure before Appellate Tribunal Section 112 :Appeals to Appellate Tribunal Section 113 : Orders of Appellate Tribunal Section 114 :Financial and administrative powers of President Section 115 :Interest on refund of amount paid for admission of appeal Section 116 : Appearance by authorised representative Section 117 :Appeal toHigh Court Section 118 :Appeal to Supreme Court Section 119 :Sums due to be paid notwithstanding appeal, etc. Section 120 :Appeal not tobe filed incertain cases Section 121 :Non-appealable decisions and orders

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