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Section 116 - Haryana SGST - APPEALS AND REVISION - Haryana Goods and Services Tax Act, 2017 - Section 116 - 116. (1) Any person who is entitled or required to appear before an officer appointed under this Act, or the Appellate Authority or the Appel .....

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presentative. (2) For the purposes of this Act, the expression authorised representative shall mean 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 advo .....

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s not been debarred from practice; or (d) a retired officer of the Commercial Tax Department of any State Government or Union territory or of the Board who, during his service under the Government, had worked in a post not below the rank than that of .....

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person who has been authorised to act as a goods and services tax practitioner on behalf of the concerned registered person. (3) No person,- (a) who has been dismissed or removed from Government service; or (b) who is convicted of an offence connecte .....

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