https://www.taxtmi.com/acts?id=27053 Section 116 allows appearance by an authorised representative (relative or regular employee; advocate not debarred; practising chartered accountant, cost accountant, or company secretary; qualifying retired Commercial Tax officer subject to a one year post retirement bar; or authorised GST practitioner). It lists disqualification grounds-dismissal from government service, conviction for relevant offences, prescribed authority misconduct findings, and adjudged insolvency (bar while insolvency continues)-and deems disqualification under corresponding Central, State or Union Territory GST laws to apply under this Act. en-us Thu, 22 Jun 2017 16:23:20 +0530 Thu, 22 Jun 2017 16:23:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27053 Section 116 allows appearance by an authorised representative (relative or regular employee; advocate not debarred; practising chartered accountant, cost accountant, or company secretary; qualifying retired Commercial Tax officer subject to a one year post retirement bar; or authorised GST practitioner). It lists disqualification grounds-dismissal from government service, conviction for relevant offences, prescribed authority misconduct findings, and adjudged insolvency (bar while insolvency continues)-and deems disqualification under corresponding Central, State or Union Territory GST laws to apply under this Act. Act-Rules GST - States Thu, 22 Jun 2017 16:23:20 +0530 https://www.taxtmi.com/acts?id=27053