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    <title>Appearance by authorised representative.</title>
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    <description>Right to appear by an authorised representative is allowed except when personal examination is required. Authorised representatives include relatives or regular employees, practising advocates, practising chartered accountants, cost accountants or company secretaries, retired Commercial Tax Department officers meeting rank and service criteria (subject to a post retirement restriction), and authorised GST practitioners. Representatives must not be debarred from practice. Persons dismissed from government service, convicted of related tax offences, found guilty of misconduct, or adjudged insolvent are disqualified; cross Act disqualifications under other GST laws also apply.</description>
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