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<h1>Authorised representative appearance in GST proceedings limited by eligibility and explicit disqualification criteria.</h1> The section permits appearance by an authorised representative except where personal examination is required, lists authorised categories (relatives or regular employees; practicing advocates; chartered accountants, cost accountants or company secretaries holding a certificate of practice; certain retired commercial tax officers subject to a post retirement bar; and authorised GST practitioners), and prescribes disqualification grounds-dismissal from government service, conviction for related offences, misconduct findings, and insolvency-with corresponding State or Union Territory disqualifications applicable under this Act.