GST: Authorized representation without instructions & without verifying records is untenable

Bhavadharani Builders Vs Deputy Commissioner of CGST and Central Excise (Madras High Court) Madras High Court held that without instructions, without verifying the records, the petitioner cannot direct his representatives to appear. Accordingly, such representation is untenable in law. Facts- Issue involved here is that the Superintendent have issued notice of personal hearing dated 14.11.2022 and the date of personal hearing was fixed on 25.11.2022. But the petitioner has sought an adjournment vide reply dated 23.11.2022 citing his illness. Thereafter, the second respondent has issued persona...