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of <h1>Authorized Representatives Allowed in GST Proceedings; Disqualifications Apply for Misconduct, Insolvency, or Related Offenses Under Section 2017.</h1> Under the Haryana Goods and Services Tax Act, 2017, individuals entitled or required to appear in proceedings may do so through an authorized representative, except when personal appearance is mandated. An authorized representative can be a relative, employee, advocate, chartered accountant, cost accountant, company secretary, retired tax officer, or GST practitioner. Certain individuals, such as those dismissed from government service, convicted of related offenses, found guilty of misconduct, or declared insolvent, are disqualified from representing others. Disqualifications under related GST Acts extend to this Act as well.
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