Authorised representative rights in GST proceedings permit qualified representatives to appear, subject to specified disqualifications and exceptions.

Section 116 permits appearance in GST proceedings by an authorised representative-including relatives, regular employees, practising advocates, practising CA/CWA/CS, qualifying retired officers, and GST practitioners-except where personal attendance for oath or affirmation is required; it also prescribes disqualifications such as recent retirement from indirect tax service without cooling-off, dismissal, conviction under GST or predecessor laws, misconduct findings, insolvency, and corresponding state/UT disqualifications.

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