Appearance by authorised representative [ Section 116 ]

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....ings under this Act, may, otherwise 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 As per section 116(2) CGST ACT provides for Qualification of Authorised Representative (i)"Authorised representative" means - -- relative or regular employee -- Practising Advo....