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Appearance by authorised representative

Section 86 - APPEALS AND REVISION - Goods and Services Tax - Section 86 - 86. (1) Any person who is entitled or required to appear before a GST Officer appointed under this Act, or the First Appellate Authority or the Appellate Tribunal in connection with any proceedings under the 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 authorized representative. (2) For the pu .....

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(d) any person who has acquired such qualifications as the Central Government (or the State Government) may, on the recommendation of the Council, prescribe for this purpose. (3) Notwithstanding anything contained in this section, no person who was serving in the indirect tax departments of the Government of India or of any State Government, and has retired or resigned from such service after having served for not less than two years as a Gazetted officer in that department shall be entitled to .....

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ate legislature dealing with the imposition of taxes on sale of goods or supply of goods and/or services, or c) who has become an insolvent, shall be qualified to represent any person under sub-section (1) - (i) for all times in the case of a person referred to in clause (a), (ii) for such time as the Commissioner of GST or the competent authority under the Acts referred to in clause (b) may, by order, determine in the case of a person referred to in clause (b), and (iii) for the period during w .....

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