https://www.taxtmi.com/circulars?id=71812 Statutory authorities must recognize duly authorized advocates and representatives, provide reasonable hearing opportunities, and treat them with professional respect. Valid vakalatnamas or authorization letters must be taken on record unless legally deficient. Representatives may participate in physical or virtual hearings, make submissions, examine permitted records, file documents and seek reasonable adjournments. Refusal of representation requires written reasons and an opportunity to rectify defects; blanket or oral refusals are impermissible. en-us Wed, 14 May 2025 00:00:00 +0530 Thu, 29 Oct 2026 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71812 Statutory authorities must recognize duly authorized advocates and representatives, provide reasonable hearing opportunities, and treat them with professional respect. Valid vakalatnamas or authorization letters must be taken on record unless legally deficient. Representatives may participate in physical or virtual hearings, make submissions, examine permitted records, file documents and seek reasonable adjournments. Refusal of representation requires written reasons and an opportunity to rectify defects; blanket or oral refusals are impermissible. Circulars GST - States Wed, 14 May 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71812