Section 116 - Appearance by authorised representative. - Kerala Goods and Services Tax Ordinance, 2017

116. Appearance by authorised representative .- (1) Any person who is entitled or required to appear before an officer appointed under this Ordinance, or the Appellate Authority or the Appellate Tribunal in connection with any proceedings under this Ordinance, may, otherwise than when required under this Ordinance 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 Ordinance, 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 Ordinance 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 Ordinance, the Central Goods and Services Tax Act, 2017 (Central Act 12 of 2017) the Integrated Goods and Services Tax Act, 2017 (Central Act 13 of 2017) or the Union Territory Goods and Services Tax Act, 2017 (Central Act 14 of 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 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 Central Goods and Services Tax Act or the Goods and Services Tax Act of any other State or the Union Territory Goods and Services Tax Act shall be deemed to be disqualified under this Ordinance.