Section 116
Section 116 of the Andhra Pradesh Goods and Services Tax Act, 2017. Appearance by authorised represe (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 persona
Appearance by authorised represe (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.
(2) For the purposes of this Act, the expression "authorized representative" shall mean a person authorized 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.
(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 Central Goods and Services Tax Act, 2017, (Act No.12 of 2017)the Integrated Goods and Services Tax Act 2017 (Act No.13 of 2017)or the Union Territory Goods and Services Tax Act, 2017 (Act No.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, 2017 (Act No.12 of 2017) or the Goods and Services Tax Act of any other State or the Union Territory Goods and Services Tax Act, 2017 (Act No.14 of 2017)shall be deemed to be disqualified under this Act.
Section 116, The Andhra Pradesh Goods and Services Tax Act, 2017 (Act 16 of 2017).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Questions about Section 116
How do I find court cases under Section 116 of the Andhra Pradesh Goods and Services Tax Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Andhra Pradesh Goods and Services Tax Act 116, section 116 Andhra Pradesh Goods and Services Tax Act, section 116 of the Andhra Pradesh Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 116 of the Andhra Pradesh Goods and Services Tax Act, and has it changed?
1 other provision in this corpus refers back to it.
When was the Andhra Pradesh Goods and Services Tax Act enacted?
Andhra Pradesh Goods and Services Tax Act was enacted in 2017 as Act 16 of 2017. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
- 2. Definitions - In this Act, unless the context otherwise requires4932 words
- 142. Miscellaneous transitional provisions1933 words
- 174. Repeal and saving1897 words
- 54. Refund of tax1782 words
- 140. Transitional arrangements for input tax credit1198 words
- 79. Recovery of tax1117 words
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