Any person is entitled or required to appear before an Officer appointed under this Act or the AA or the Tribunal in connection with any proceedings under the Act, he may appear by an authorised representative (except when he is required under the Act to appear personally for examination on oath or affirmation).
For this purpose, “authorised representative” includes a relative, a regular employee, an advocate, a chartered accountant, a cost accountant, a company secretary, or any person with prescribed qualifications. A retired officer of the Commercial Tax Department of any State Government or Union territory or of the Board who, during his service under the Government, had worked in a post not below the rank than that of a Group-B Gazetted Officer for a period of not less than two years.
The CGST Act also provides for some disqualifications for an authorized representative such as dismissal or removed from government service, conviction under some specified Acts, insolvency, misconduct, etc. Disqualification shall remain for all times and in case of insolvent person for the period during which the insolvency continues. Any person who has been disqualified under the provisions of the SGST Act or the UTGST Act shall be deemed to be disqualified under this Act.