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<h1>Section 116 of Puducherry GST Act: Rules for Authorized Representatives in Proceedings, Including Disqualifications and Personal Appearance Exceptions.</h1> Section 116 of the Puducherry Goods and Services Tax Act, 2017, allows individuals involved in proceedings under the Act to be represented by an authorized representative, except when personal appearance is required for examination on oath. Authorized representatives can be relatives, employees, advocates, chartered accountants, cost accountants, company secretaries, retired tax officers, or GST practitioners, provided they meet specific criteria. Disqualifications apply to those dismissed from government service, convicted of related offenses, found guilty of misconduct, or declared insolvent. Disqualifications under related GST Acts also apply under this Act.