GST Jamku AIAppearance by authorised representative.
Section 116(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.
In legal matters related to this Act, if someone needs to show up before an official or the Appellate Authority or the Appellate Tribunal, they can send someone else instead of coming themselves. This representative must be authorized to act on their behalf.
The Details
If a person is required to be present for any proceedings under this Act, they have the option to send an authorized representative instead of going in person. This representative can appear before the officer appointed under this Act or the Appellate Authority or the Appellate Tribunal.
Conditions Apply
However, this option comes with certain conditions. The person sending the representative must not be required to appear in person for examination on oath or affirmation according to the Act. Additionally, other provisions in this section also need to be taken into consideration.
Flexibility in Representation
By allowing appearances through authorized representatives, the Act provides flexibility for individuals involved in its proceedings. This ensures that even if a person cannot be present themselves, their interests can still be represented appropriately.
Section 116(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.
Appearance by Authorized Representative
For this Act, an "authorized representative" is someone given permission by the person in sub-section (1) to appear on their behalf. This can be:
1. Relative or Regular Employee
- A family member or someone who works for the person regularly.
2. Advocate
- A lawyer who can practice in any court in India and has not been barred from practicing.
3. Financial Professionals
- Individuals like chartered accountants, cost accountants, or company secretaries with a valid practice certificate, not barred from practice.
4. Retired Officer
- A former officer from the Commercial Tax Department of a State Government, Union Territory, or the Board. They must have served in a position not lower than a Group-B Gazetted officer for at least two years.
- Note: They can't appear before proceedings under this Act for one year after retirement or resignation.
5. GST Practitioner
- Someone authorized to act as a goods and services tax practitioner on behalf of the registered person.
Section 116(2)
This section defines who can be an "authorized representative" for the purpose of the Act. It includes family members, employees, lawyers, financial professionals, retired officers, and GST practitioners.
Role of Authorized Representative
Authorized representatives play a crucial role in representing individuals during proceedings under this Act. They can be legal professionals, financial experts, or individuals authorized specifically for goods and services tax matters.
Conditions for Retired Officers
Retired officers from the Commercial Tax Department must not appear before proceedings under this Act for one year after retirement or resignation.
By clearly outlining who qualifies as an authorized representative, this section ensures a fair and regulated representation for individuals under the Act.
Section 116(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).
Authorized Representative's Appearance
In certain situations, a person is not allowed to act as an authorized representative. This is outlined in Section 116(3) and includes the following conditions:
Dismissed or Removed from Government Service
If someone has been fired or removed from government service, they cannot be an authorized representative.
Conviction in Relevant Offense
If a person is convicted of an offense related to 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, they are disqualified.
Misconduct Guilt
Individuals found guilty of misconduct by the prescribed authority are not qualified to be representatives.
Insolvency Adjudication
If someone has been declared insolvent, they are not allowed to represent any person. The disqualification period is different for each situation:
(i) For individuals in clauses (a), (b), and (c), disqualification is permanent.
(ii) For those falling under clause (d), the disqualification lasts for the period of insolvency.
Representation Disqualification Periods
During the disqualification period:
Permanent Disqualification (Clauses a, b, and c)
For individuals falling under clauses (a), (b), and (c), the disqualification is permanent.
Temporary Disqualification (Clause d)
For individuals in clause (d), the disqualification is temporary and lasts for the period of insolvency.
This ensures that only individuals with good standing and eligibility serve as authorized representatives in relevant proceedings.
Section 116(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.
In simple terms, if someone is disqualified under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, they are automatically disqualified under this Act as well.
Understanding Disqualification
If a person falls into any of the following categories, they won't be allowed to represent anyone under sub-section (1) of Section 116:
Dismissed or Removed from Government Service
- If someone has been fired or let go from their job in the government.
Convicted of an Offense
- If a person is found guilty of a crime related to proceedings under this Act or other related acts.
Guilty of Misconduct
- If someone is determined to have acted wrongly by the prescribed authority.
Adjudged as an Insolvent
- If a person has been declared insolvent, meaning they are unable to pay their debts.
Duration of Disqualification
The disqualification period varies:
- For individuals in categories (a), (b), and (c), the disqualification is permanent.
- For those falling under category (d), the disqualification lasts as long as the insolvency continues.
Implications of Disqualification
It's essential to understand that being disqualified means a person is not eligible to act as a representative under this Act. This measure ensures that only individuals with good standing and integrity can represent others in matters related to the State Goods and Services Tax Act, the Union Territory Goods and Services Tax Act, or any other connected legislation.