Provisions under Rule 116 of CGST Rules, 2017 relating to “Disqualification for Misconduct of an Authorised Representative”:
CGST Rule 116: Disqualification for Misconduct of an Authorised Representative (Chapter XIII: Appeals and Revision) [*1]
Where an authorised representative, 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.
Notes (History of Amendments in Bare Text):
1. CGST Rule 116 introduced vide Notification 10/2017, effective 01/07/2017.
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