Appearance by authorised representative.

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....se than when required under this Act to appear personally for examination on oath or affirmation, subject to the other provisions of this section, appear by an authorised representative. (2) For the purposes of this Act, the expression "authorised representative" shall mean a person authorised by the person referred to in sub-section (1) to appear on his behalf, being - (a) his relative or regu....

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....o appear before any proceedings under this Act for a period of one year from the date of his retirement or resignation; or (e) any person who has been authorised to act as a goods and services tax practitioner on behalf of the concerned registered person. (3) No person, - (a) who has been dismissed or removed from Government service; or (b) who is convicted of an offence connected with any ....