(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:
(e) any person who has been authorised to act as a goods and services tax practitioner on behalf of the concerned registered 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 Central Goods and Services Tax Act, 2017, the Integrated Goods and Services Tax Act 2017 or the Union Territory Goods and Services Tax Act, 2017 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 subsection(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).
Section 116 • Andhra Pradesh Goods and Services Tax Act, 2017
116. Appearance by authorised representative.
andhra-pradesh-goods-and-services-tax-act-2017-sec-116.json
•
Section 116
{
"act_title": "Andhra Pradesh Goods and Services Tax Act, 2017",
"act_slug": "andhra-pradesh-goods-and-services-tax-act-2017",
"section_label": "Section",
"section": {
"number": "116",
"title": "116. Appearance by authorised representative.",
"chapter": null,
"content": "(a) his relative or regular employee; or\n(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\n(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\n(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:\n(e) any person who has been authorised to act as a goods and services tax practitioner on behalf of the concerned registered person.\n(a) who has been dismissed or removed from Government Service; or\n(b) who is convicted of an offence connected with any proceedings under this Act, the Central Goods and Services Tax Act, 2017, the Integrated Goods and Services Tax Act 2017 or the Union Territory Goods and Services Tax Act, 2017 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\n(c) who is found guilty of misconduct by the prescribed authority;\n(d) who has been adjudged as an insolvent, shall be qualified to represent any person under subsection(1):-\n(i) for all times in case of persons referred to in clauses (a) , (b) and (c); and\n(ii) for the period during which the insolvency continues in the case of a person referred to in clause (d).",
"footnote": "",
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