Chapter - XIII of CGST Rules, 2017
APPEALS AND REVISION
RULE
116. Disqualification for misconduct of an
authorised representative
2(15)
“authorised representative” means the representative as referred to in section 116;
(corresponding section 116)
Where an authorised representative
2(15)
“authorised representative” means the representative as referred to in section 116;
, other than those referred to in clause (b)
or clause (c) of subsection (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
2(15)
“authorised representative” means the representative as referred to in section 116;
.