Authorised representative appearance allowed, with specified eligible categories and disqualifications under GST law, and cross-deeming applies. Right of appearance by an authorised representative allows representation in proceedings except where personal examination is required. Authorised representatives include relatives or regular employees, advocates not debarred, chartered accountants/cost accountants/company secretaries holding practice certificates and not debarred, retired Commercial Tax officers subject to a one year post retirement bar, and GST practitioners. Disqualifications include dismissal from government service, conviction for connected offences, prescribed authority findings of misconduct, and adjudged insolvency; disqualifications under Central or other State/UT GST laws are deemed applicable under this Act.