Section 116 of CGST Act, 2017 – Appearance by Authorised Representative

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Section 116 of CGST Act, 2017 – Appearance by Authorised Representative

Act: Central Goods and Services Tax Act, 2017
Chapter: XVIII – Appeals and Revision
Section Covered: Section 116
Effective From: 01st July 2017

🔎 Introduction

Section 116 of the CGST Act, 2017 provides the right to a person to appear before any GST authority through an authorised representative.

This provision is important as it allows taxpayers to be represented by qualified professionals or authorised persons in GST proceedings, thereby ensuring effective presentation and compliance.

📜 Bare Provision – Section 116 (Key Highlights)

1️⃣ Any person who is entitled or required to appear before a GST authority (including Appellate Authority or Appellate Tribunal) may appear through an authorised representative.

2️⃣ The authorised representative may be:

  • A relative or regular employee
  • An advocate entitled to practice in any court in India
  • A Chartered Accountant
  • A Cost Accountant
  • A Company Secretary
  • A retired officer of the Commercial Tax Department (subject to conditions)
  • Any person authorised by the person appearing

3️⃣ Certain persons are disqualified from acting as authorised representatives.

✅ Meaning in Simple Words

If a taxpayer is required to appear before GST authority:

👉 He can either appear personally
👉 Or appoint a representative

This representative can handle:

✔ Hearings
✔ Submissions
✔ Documentation
✔ Legal arguments

👤 Who Can Act as Authorised Representative?

A person can appoint:

✔ Professionals

• Chartered Accountant (CA)
• Company Secretary (CS)
• Cost Accountant (CMA)
• Advocate

✔ Others

• Regular employee
• Relative
• Retired tax officer (subject to restrictions)
• Any authorised person

🚫 Who Cannot Act as Authorised Representative?

The following persons are not allowed:

❌ Persons dismissed from government service
❌ Persons convicted of offence involving moral turpitude
❌ Persons found guilty of misconduct

This ensures integrity and professionalism.

📌 Rights of Authorised Representative

An authorised representative can:

✔ Appear before GST authorities
✔ Submit documents
✔ Argue the case
✔ Respond to notices

However, certain acts (like personal statements) may still require taxpayer’s presence.

📖 Practical Illustration

Example 1 – Representation by CA

A business receives GST notice.

➡ It appoints a Chartered Accountant.
➡ CA attends hearing and submits reply.

Example 2 – Representation by Employee

A company authorises its finance manager.

➡ Manager appears before GST officer on behalf of company.

⚖️ Judicial Perspective

Courts have recognized:

• Right to representation as part of natural justice
• Taxpayer cannot be denied representation without valid reason
• Professional representation ensures proper adjudication

However, authority may require personal appearance in specific cases.

🎯 Objective of Section 116

The main objectives are:

✔ Provide flexibility to taxpayers
✔ Ensure professional assistance
✔ Improve quality of representation
✔ Reduce procedural burden

🔄 Section 116 in Appeals Framework

SectionSubject
Section 115Interest on refund
Section 116Authorised Representative
Section 117Appeal to High Court

Section 116 facilitates representation in all proceedings.

📌 Important Points to Remember

• Representation is optional, not mandatory
• Wide category of authorised representatives allowed
• Disqualification provisions apply
• Authority may still require personal presence
• Applies to all GST proceedings

❓ Frequently Asked Questions (FAQs) – Section 116 CGST

Q1. Can a taxpayer appear through representative?

Yes.

Q2. Who can be authorised representative?

CA, CS, CMA, advocate, employee, relative, etc.

Q3. Is professional qualification mandatory?

No, but professionals are commonly appointed.

Q4. Can a GST practitioner represent?

Yes, if authorized.

Q5. Can authority reject representative?

Yes, if disqualified under law.

Q6. Is personal appearance always required?

Not always.

Q7. Can employee represent company?

Yes.

Q8. Can advocate represent taxpayer?

Yes.

Q9. What is purpose of this section?

To allow representation in GST proceedings.

Q10. Why is Section 116 important?

It ensures fair opportunity and professional handling of GST matters.

📝 Conclusion

Section 116 of the CGST Act, 2017 grants taxpayers the right to be represented by authorised persons in GST proceedings. It enhances accessibility, ensures proper legal representation, and strengthens procedural fairness in the GST system.

By allowing professionals and authorised individuals to appear on behalf of taxpayers, this provision significantly improves efficiency and compliance under GST law.

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