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CS Professional · Goods and Services Tax (GST) and Corporate Tax Planning · Compliance Rating, Anti-Profiteering, GST Practitioners and Authorised Representative

Mr. Raman, a registered person, is summoned by a GST officer to appear personally for examination on oath or affirmation in an inquiry. Under Section 116, what is the position about appearing through an authorised representative?

Mr. Raman must appear personally. Section 116(1) allows appearance through an authorised representative except where the Act requires personal appearance for examination on oath or affirmation, so no representative, whether advocate, chartered accountant or GST practitioner, can appear for him at such an examination.

  1. AHe may always send his advocate instead, since representation is allowed at every stage
  2. BHe may send a chartered accountant only, not an advocate
  3. CHe cannot use an authorised representative where the Act requires him to appear personally for examination on oath or affirmationCorrect
  4. DHe may send a GST practitioner, as that is the only permitted representative for examination

Explanation

Section 116(1) permits appearance by an authorised representative except when the Act requires personal appearance for examination on oath or affirmation. Hence no category of representative, whether advocate, CA or GST practitioner, can substitute him in that situation.

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