Can a Chartered Accountant Appear on Behalf of a Taxpayer During GST Summons Proceedings?
Section 70(1A) of the CGST Act allows appearance by an authorised representative, but the discretion lies with the officer. A detailed look at when a CA can appear in GST summons proceedings, when personal attendance is effectively unavoidable, the CA vs advocate privilege distinction.
Adv. Rakesh Gupta
@adv_rakesh
Advocate
Advocate | High Court Tax Practice | Income Tax Appeals & Tribunal | Delhi | Arguing cases since 2008.