Power of Attorney Format for Gst Appeal

SPECIAL POWER OF ATTORNEY FOR GOODS AND SERVICES TAX (GST) APPEALS & PROCEEDINGS

Document ID: POA-GST-APP-202X-V1
Effective Date: [Effective Date]
Version: 1.0
Governing Jurisdiction: [State / Country / Federal Tax Jurisdiction]

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1. STATUTORY & LEGAL COMPLIANCE NOTICE

NOTICE: This Special Power of Attorney is a formal legal instrument drafted for the express purpose of authorizing a designated legal counsel, tax practitioner, chartered accountant, or authorized representative to act on behalf of a taxable person before Goods and Services Tax (GST) authorities, Appellate Authorities, Appellate Tribunals, and associated judicial bodies. Tax laws and procedural rules vary significantly by jurisdiction. The Principal and the Constituted Attorney must ensure that this document is executed on appropriate non-judicial stamp paper or in compliance with local documentary tax requirements where mandated by statute, and that it is registered or notarized as required by the procedural rules of the governing GST Act or administrative code.

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2. PARTIES & RECITALS

KNOW ALL MEN BY THESE PRESENTS:

This Special Power of Attorney is executed on this [Day] day of [Month], [Year], by and between:

THE PRINCIPAL:

[Company Full Legal Name / Taxpayer Legal Name], a [Corporation / Partnership / Proprietorship / LLC] duly organized and existing under the laws of [Jurisdiction of Incorporation], having its principal place of business / registered office at [Principal Address], holding GST Identification Number (GSTIN) [Insert GSTIN Number], hereinafter referred to as the "Principal" (which expression shall unless repugnant to the context include its successors, legal representatives, and assigns);

AND

THE CONSTITUTED ATTORNEY (REPRESENTATIVE):

[Attorney / Firm Full Legal Name], holding [Professional License / Enrollment / Membership Number], having its office at [Attorney Address], hereinafter referred to as the "Constituted Attorney" (which expression shall unless repugnant to the context include its partners, associates, legal representatives, and permitted assigns).

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3. RECITALS

WHEREAS:

1. The Principal is a registered taxable person under the applicable Goods and Services Tax (GST) legislation ([Insert Exact Title of Applicable GST Statute, e.g., State Goods and Services Tax Act / Central Goods and Services Tax Act]);
2. Certain disputes, demands, show cause notices, assessment orders, adjudication orders, or refund rejections have arisen between the Principal and the Revenue/Tax Authorities under the aforesaid GST legislation, bearing Reference No. [Insert Notice/Order Reference Number] dated [Insert Date of Order];
3. The Principal desires to file an Appeal, Review, Revision, or Rectification application before the Appellate Authority, Appellate Tribunal, Revisional Authority, or any other competent judicial or quasi-judicial forum established under the GST laws;
4. The Principal has reposed full trust and confidence in the Constituted Attorney and hereby appoints, nominates, and constitutes them as its true and lawful attorney to act, plead, and appear on its behalf in the manner hereinafter specified.

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4. OPERATIVE CLAUSES: GRANT OF SPECIAL POWER OF ATTORNEY

NOW, THEREFORE, THIS POWER OF ATTORNEY WITNESSETH AS FOLLOWS:

1. Scope of Authority & Representation

The Principal hereby irrevocably nominates, constitutes, and appoints the Constituted Attorney as its true and lawful attorney-at-fact and authorized representative to act for and in the name, place, and stead of the Principal in connection with all proceedings relating to the GST appeal arising from Order/Notice No. [Insert Order Number] issued by [Insert Issuing Authority Name]. The scope of authority includes, without limitation:

• Filing and Drafting: To prepare, sign, verify, file, and present appeals, cross-objections, written submissions, paper books, interim stay applications, condonation of delay applications, and all other pleadings, petitions, or documents required before the First Appellate Authority (Appellate Authority / Commissioner (Appeals)), the Goods and Services Tax Appellate Tribunal (GSTAT), High Court, or any other judicial or quasi-judicial authority.
• Appearance and Argument: To appear, act, argue, and plead through any of its designated partners, associates, or authorized advocates before any officer, adjudicating authority, Appellate Authority, Appellate Tribunal, or court of law.
• Evidence and Submissions: To submit documents, records, account books, invoices, ledgers, written explanations, rebuttals, and additional evidence as may be required or deemed necessary for the proper conduct and defense of the proceedings.
• Settlement and Compliance: To receive notices, summons, orders, judgments, and communications on behalf of the Principal; to make statements, admissions, or withdrawals permitted under law; and to take all necessary steps to execute interim or final orders issued by the appellate forums.

2. Compensation & Professional Fees

• Fee Structure: The Principal agrees to pay the Constituted Attorney professional fees amounting to [Amount in USD/Local Currency] for the services rendered under this Power of Attorney, payable in accordance with the milestone schedule set forth in the separate Fee Engagement Letter executed concurrently herewith.
• Invoicing & Payment Terms: The Constituted Attorney shall issue formal invoices for all professional fees, out-of-pocket expenses, court fees, and filing charges incurred. The Principal shall remit payment within [Insert Number] days of receipt of the invoice. Overdue balances shall accrue interest at the rate of [Insert Percentage, e.g., 1.5%] per month or the maximum rate permitted by applicable law, whichever is lower.
• Disbursements: The Principal shall advance or promptly reimburse all statutory fees, tribunal filing fees, expert witness costs, travel expenses, and third-party vendor charges necessary for the prosecution of the appeal.

3. Term & Termination

• Effective Term: This Power of Attorney shall commence on the Effective Date first written above and shall remain in full force and effect until the final disposal of the subject GST appeal and any related execution or remand proceedings, unless sooner terminated in writing.
• Termination for Convenience: The Principal may terminate this Power of Attorney at any time by providing [Insert Number, e.g., 14] days' prior written notice to the Constituted Attorney. Upon termination, the Principal shall immediately settle all outstanding professional fees and incurred expenses up to the effective date of termination.
• Termination for Cause: The Constituted Attorney may withdraw from representation immediately upon written notice if the Principal breaches any material term of this agreement, fails to cooperate, or requests actions that violate professional ethics or applicable law.

4. Mutual Confidentiality & Data Protection

• Confidential Information: The Constituted Attorney and the Principal acknowledge that in the course of the appeal proceedings, each party may disclose proprietary, financial, tax, and business information ("Confidential Information") to the other.
• Non-Disclosure Obligations: Both parties agree to maintain the strict confidentiality of all Confidential Information, using the same degree of care used to protect their own proprietary information, and shall not disclose such information to any third party except as required for the prosecution of the appeal or by legal compulsion.

5. Representations and Warranties

• Authority of Principal: The Principal represents and warrants that it possesses full corporate power, legal capacity, and statutory authority to execute this Power of Attorney and that the person executing this instrument on behalf of the Principal is duly authorized by corporate resolution or governing documents.
• Accuracy of Information: The Principal warrants that all financial records, invoices, returns, and factual statements provided to the Constituted Attorney are true, accurate, and complete to the best of its knowledge and belief.

6. Limitation of Liability & Indemnification

• Limitation of Liability: The Constituted Attorney shall not be liable to the Principal for any indirect, incidental, consequential, or punitive damages arising out of the legal representation, except in cases of proven gross negligence, fraud, or willful misconduct. The total aggregate liability of the Constituted Attorney under this engagement shall be strictly limited to the total professional fees actually paid by the Principal under this instrument.
• Indemnification: The Principal agrees to indemnify, defend, and hold harmless the Constituted Attorney, its partners, and employees from and against any claims, liabilities, losses, damages, or expenses (including reasonable attorneys' fees) arising out of or resulting from any misrepresentation, fraud, or concealment of material facts by the Principal.

7. Governing Law & Dispute Resolution

• Governing Law: This Power of Attorney and all matters arising out of or relating to it shall be governed by, construed, and enforced in accordance with the laws of [State / Country], without regard to its conflict of laws principles.
• Arbitration: Any dispute, controversy, or claim arising out of or relating to this Power of Attorney, including its formation or breach, shall be settled by binding arbitration administered by [Insert Arbitration Institution, e.g., American Arbitration Association / International Chamber of Commerce] in accordance with its commercial arbitration rules. The place of arbitration shall be [City, State/Country], and the proceedings shall be conducted in the English language.

8. Miscellaneous Provisions

• Severability: If any provision of this Power of Attorney is held to be invalid, illegal, or unenforceable by a court or tribunal of competent jurisdiction, such provision shall be modified to the minimum extent necessary to make it valid and enforceable, and the remaining provisions shall remain in full force and effect.
• Ratification: The Principal hereby ratifies and confirms all lawful acts, deeds, and things done by the Constituted Attorney pursuant to the authority granted herein as if the same had been done by the Principal directly.
• Entire Agreement: This instrument constitutes the entire agreement between the Principal and the Constituted Attorney regarding the subject matter hereof and supersedes all prior oral or written understandings, representations, or agreements.

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5. EXECUTION & SIGNATURE BLOCKS

IN WITNESS WHEREOF, the Principal has executed this Special Power of Attorney on the date first written above.

FOR [COMPANY FULL LEGAL NAME / PRINCIPAL]:

Signature: _________________________________________________
Printed Name: [Authorized Signatory Name]
Title: [Title / Role, e.g., Managing Director / Chief Financial Officer]
Company: [Company Legal Name]
Date: [Date]

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ACCEPTED AND AGREED BY THE CONSTITUTED ATTORNEY:

Signature: _________________________________________________
Printed Name: [Attorney / Representative Name]
Title: [Title / Role, e.g., Senior Counsel / Managing Partner]
Firm: [Law Firm / Practice Name]
Date: [Date]

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6. STEP-BY-STEP EXECUTION & FILING GUIDE

1. Document Customization: Open this document in Microsoft Word or Google Docs. Locate all bracketed placeholders (e.g., [Company Full Legal Name], [Principal Address], [Insert GSTIN Number]) and replace them with accurate, verified factual data. Ensure no bracketed placeholders remain in the final execution draft.
2. Authority Verification: Verify that the individual executing this Power of Attorney on behalf of the corporate Principal possesses express statutory or board-delegated authority (e.g., Board Resolution, Power of Attorney from the Board, or Articles of Association).
3. Stamp Duty & Notarization: Print the finalized document on appropriate non-judicial stamp paper if required by local jurisdictional revenue laws. Sign in the presence of a Notary Public, Commissioner of Oaths, or authorized magistrate who shall complete the jurat / notarization block.
4. Digital Signature Execution: If executing electronically, route the document through a secure enterprise digital signature platform (such as DocuSign or Adobe Sign) ensuring tamper-evident audit trails and cryptographic verification of both parties' signatures.
5. Appellate Filing: Attach the fully executed, notarized, and stamped original Power of Attorney to the main appeal memo/paper book when filing before the GST Appellate Authority or Tribunal. Retain an authenticated certified copy in the permanent client file.