Section 116(2) in Delhi Goods and Services Tax Act, 2017
(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 -(a)his relative or regular employee; or(b)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(c)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 including Department of Trade and Taxes, Department of Excise, Entertainment and Luxury Tax of Government of National Capital Territory of Delhi or Union territory or of the Board who, during his service under the Government, had worked in a post not below the rank than that of a Group-B Gazetted officer for a 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(e)any person who has been authorised to act as a goods and services tax practitioner on behalf of the concerned registered person.
