Sec 2(15) – Authorised Representative

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Sec 2(15) – Authorised Representative 2017-04-14T02:17:34+00:00

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    #1047 |

    “authorised representative” means the representative as referred to in section 116;

    Priya MadrechaPriya Madrecha
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    An authorized representative is a person authorized on one’s behalf to appear before an Officer of the Act, Appellate Authority or Appellate Tribunal in connection to proceedings under the Act. Any of the following persons can act as authorized representatives:
    (a)    His relative/ regular employee;
    (b)    Practicing advocate who is not debarred;
    (c)    Practicing Chartered Accountant, Cost Accountant or Company Secretary who is not debarred;
    (d)    Retired Officer of the Commercial Tax Department of any State/ Union Territory not below the post of Group-B Gazetted Officer of 2 years’ service;
    (e)    GST practitioner
    The following persons cannot act as authorized representatives:
    (a)    Who is dismissed/ removed from Government service;
    (b)    Who is convicted of an offence under any law dealing with imposition of taxes;
    (c)    Who is guilty of misconduct by the prescribed authority; (d)     Who is adjudged as an insolvent.

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