Appearance by authorised representative.

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.... under this Ordinance, may, otherwise than when required under this Ordinance 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 Ordinance, the expression "authorised representative" shall mean a person authorised by the person referred to in sub-section (1) to appear ....

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.... 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 proceedings under this Ordinance, the Central Goods and Services Tax Act, 2017 (C....