Avinash Pandey 1189 days ago

Respected Sir,

It is brought to your kind notice that Rule 24 of Return rule finalized under GST law provides eligibility criteria to become GST practitioner ,which is not in line of eligibility criteria provided under rule 12 of Central excise (Appeal ) Rules,2001, therefore it seems that so many person who are practicing as Central Excise and Service tax Consultant may not be able to work as GST practitioner; Since new GST law has been framed considering the provisions of Central excise law and Service tax law, the continuance of existing central excise consultant as GST practitioners are need of hour looking into the bulk requirement of GST practitioner as well as in the interest of existing practitioner.

Sir, further kind attention toward the provisions of section 288 (2) (vii) of Income tax Act,1961 is being drawn, which provides that the person or individual who was previously practicing and performing as an income tax practitioner as per the Income tax Act,1922, and before the Act came into force, can legally act as an authorized representative on the behalf of the income tax assessee .

Therefore it is requested that kindly look into the issue and do the needful so that fate of existing tax consultant particularly those who have started their career after serving the department of excise in the capacity of Inspector for more than 10 or 15 years or as Superintendent less than two years, due to delay promotion, should not get hampered.

Thanking you.