Appearance by authorised representative

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..... nal in connection with any proceedings under the 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 authorized representative. (2) For the purposes of this section, authorised representative means a person authorised by the person referred to in sub-section (1) to appe .....

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..... alf of the concerned registered taxable person. (3) Notwithstanding anything contained in this section, no person who was serving in the indirect tax departments of the Government of India or of any State Government, and has retired or resigned from such service after having served for not less than two years as a Gazetted officer in that department shall be entitled to appear as an authorised .....

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..... (ii) for such time as the Commissioner of GST or the competent authority under the Acts referred to in clause (b) may, by order, determine in the case of a person referred to in clause (b), and (iii) for the period during which the insolvency continues in the case of a person referred to in clause (c). (5) If any person is found guilty of misconduct by the prescribed authority in connecti .....

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