Appearance by authorised representative.

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..... y, 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 authorised representative. (2) For the purposes of this Act, the expression "authorized representative" shall mean a person authorized by the person referred to in sub-section (1) to appear on his behalf being ,- (a) his relativ .....

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..... ho 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 connected with any proceedings under this Act, the Central Goods and Services Tax Act, 2017, (Act No. 12 of 2017.) the Integrated Goods and Services Tax Act 2017 ( .....

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