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Section 105 - Draft-Bills-Reports - APPEALS AND REVISION - Goods and Services Tax - Section 105 - 105. (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 Appella .....

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sentative. (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 entitle .....

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barred from practice; or (d) a retired officer of the Commercial Tax Department of any State Government or of the Central Board of Excise and Customs, Department of Revenue, Government of India, who, during his service under the Government, had worke .....

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nding 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 a .....

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a) who has been dismissed or removed from government service; or b) who is convicted of an offence connected with any proceeding under this Act, the SGST Act, the IGST Act, the Customs Act, 1962 (52 of 1962), the Central Excise Act, 1944 (1 of 1944) .....

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o 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, deter .....

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