Rule
84. Conditions for purposes of appearance .-
(1)
No person shall be eligible to attend before any authority as a goods and
services tax practitioner in connection with any proceedings under the Act on
behalf of any registered or un-registered person unless he has been enrolled
under rule 83.
(2)
A goods and services tax practitioner attending on behalf of a registered or an
unregistered person in any proceedings under the Act before any authority shall
produce before such authority, if required, a copy of the authorisation given
by such person in FORM GST PCT-05.
