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Appearance by authorised representative

Section 86 - Draft-Bills-Reports - 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 .....

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tative. (2) For the purposes of this section, authorised representative means 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 t .....

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red from practice; or (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 sectio .....

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shall be entitled to appear as an authorised representative in any proceedings before a GST Officer for a period of one year from the date of his retirement or resignation, as the case may be. (4) No person, - a) who has been dismissed or removed fr .....

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he Acts passed by a state 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 .....

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or the period during which the insolvency continues in the case of a person referred to in clause (c). (5) If any person is found guilty of misconduct by the prescribed authority in connection with any proceedings under this Act or under any of the A .....

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