https://www.taxtmi.com/acts?id=52262 Any person entitled or required to appear before an adjudicating authority, revisional authority, or the Appellate Tribunal may appear through an authorised representative, except where personal appearance is required for examination on oath or affirmation. An authorised representative includes a relative or regular employee, a legal practitioner entitled to practise in any Civil Court in India, or a person possessing prescribed qualifications. en-us Thu, 18 Dec 2025 13:21:46 +0530 Mon, 22 Jun 2026 15:52:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52262 Any person entitled or required to appear before an adjudicating authority, revisional authority, or the Appellate Tribunal may appear through an authorised representative, except where personal appearance is required for examination on oath or affirmation. An authorised representative includes a relative or regular employee, a legal practitioner entitled to practise in any Civil Court in India, or a person possessing prescribed qualifications. Act-Rules GST Thu, 18 Dec 2025 13:21:46 +0530 https://www.taxtmi.com/acts?id=52262