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of <h1>Disqualification of Authorized Representatives for Misconduct Under Rule 116 of CGST Rules 2017</h1> Rule 116 of the Central Goods and Services Tax Rules, 2017, addresses the disqualification of an authorized representative for misconduct. If an authorized representative, not covered under specific clauses of section 116, is found guilty of misconduct during proceedings under the Act, the Commissioner has the authority to disqualify them. This decision is made after conducting an inquiry and providing the representative with an opportunity to be heard.
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