Disqualification for misconduct of an authorised representative under GST

Rule- 116 of CGST Rules 2017

Dis­qual­i­fi­ca­tion for mis­con­duct of an autho­rised representative.- 

Where an autho­rised rep­re­sen­ta­tive, oth­er than those referred to in clause (b) or clause © of sub-section

(2) of sec­tion 116 is found, upon an enquiry into the mat­ter, guilty of mis­con­duct in con­nec­tion with any pro­ceed­ings under the Act, the Com­mis­sion­er may, after pro­vid­ing him an oppor­tu­ni­ty of being heard, dis­qual­i­fy him from appear­ing as an autho­rised representative.