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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. Rao, an advocate, was disqualified from representing taxpayers under the Maharashtra GST Act for misconduct. He now seeks to appear for a client before an officer under the CGST Act. What is the position?

He is deemed disqualified under the CGST Act too. Section 116(4) says a person disqualified under a State or Union Territory GST Act is deemed disqualified under the Central Act, so his advocate status and client consent make no difference.

  1. AHe may appear, since each State law operates independently of the CGST Act
  2. BHe may appear only before the Appellate Tribunal, not before an officer
  3. CHe is deemed disqualified under the CGST Act as wellCorrect
  4. DHe may appear if the client gives written consent

Explanation

Section 116(4) provides that a person disqualified under the State GST Act or Union Territory GST Act is deemed disqualified under the CGST Act. Hence being an advocate does not help him, and client consent cannot remove a statutory disqualification.

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