Amendment status not verified — confirm the current text below against the official source.
(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 "authorised representative" shall mean a person authorised by the person referred to in sub-section (1) to appear on his behalf, being- his relative or regular employee; or 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 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 of a Group-B Gazetted officerfora 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 Interest on refund of amount paid for admission of appeal. Appeareance by authorised representative 496 (c) any person who has been authorised to act as a goods and services tax practioner 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, the Integrated Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, 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 Axt shall be deemed to be disqualified under this Act. 117.(1) Any person aggrieved by any order passed by the State Bench or Area Benches of the Appellate Tribunal may file Appeal to an appeal to the High court and the High Court may admit High Court such appeal, if it is satisfied that the case involves a substantial question of law. (2) An appeal under sub-section (1) shall be filed within a period of one hundred and eighty days from the date on which the order appealed against is received by the aggrieved person and it shall be in such form, verified in such manner as may be prescribed: 497 Provided that the High Court may entertain an appeal after the expiry of the said period if it is satisfied that there was sufficient cause for not filing it within such period. (3) Where the High Court is satisfied that a substantial question of law is involved in any case, it shall formulate that question and the appeal shall be heard only on the question so formulated, and the respondents shall, at the hearing of the appeal, be allowed to argue that the case does not involve such question: Provided that nothing in this sub-section shall be deemed to take away or abridge the power of the court to hear, for reasons to be recorded, the appeal on any other substantial question of law not formulated by it, if it is satisfied that the case involves such question. (4) The High Court shall decide the question of law so formulated and deliver such judgement thereon containing the grounds on which such decision is founded and may award such cost as it deems fit, (5) The High Court may determine any issue which- (a) has not been determined bythe State Bench orArea Benches; (b) has been wrongly determined by the State Bench or Area Benches, by reason of a decision on such question of law as herein referred to in sub- section (3). (6) Where an appeal has been filed before the High Court, it shall be heard by a Bench of not less than two judges of the High Court, and shall be decided in accordance with the opinion of such judges or the majority, if any, of such Judges. (7) Where there is no such majority, the Judges shall state the point of law upon which they differ and the case shall, then, be heard upon that point only, by one or more of the other Judges of the High Court and such point shall be decided according to the opinion of the majority of the Judges who have heard the case including those who first heard it. 498 (8) Where the High Court delivers a judgement in an appeal filed before it under this section, effect shall be given to such judgement by either side on the basis of a certified copy ofthejudgement. (9) Save as otherwise provided in this Act, the provisions of the Code of 5 of 1908 Civil Procedure, 1908, relating to appeals to the High Court shall, as far as maybe, apply in the case of appeals under this section. 118.(1) An appeal shall lie to the Supreme Court Appeal Supreme Court. (a) from any order passed by the National Bench or Regional Benches of the Appellate Tribunal; or (b) from any judgement or order passed by the High Court in an appeal made under section 117 in any case which, on its own motion or on an application made by or on behalf of the party aggrieved, immediately after passing of the judgement or order, the High Court certifies to be fit one for appeal to the Supreme Court. (2) The provisions of the Code of Civil Procedure, 1908, relating to appeals to the Supreme Court shall, so far as may be, apply in the case of 5 of 1908 appeals under this section as they apply in the case of appeals from decrees of a High Court. (3) Where the judgement of the High Court is varied or reversed in the appeal, effect shall be given to the order of the Supreme Court in the manner provided in section 117 in the case ofajudgement of the High Court.