Section 141
Subject to section 170, for the purposes of an appeal—
of Goods and Services Tax Act 2014
ActRepealedProvision 141 of 218
Section 141
(a)
any party to the appeal may conduct his case himself or may be represented by any person whom he may appoint for that purpose; and
(b)
the Director General may be represented at any hearing by an authorized officer appointed by him.