Disqualification of authorised representatives for misconduct may follow an enquiry and hearing under GST rules. Where an authorised representative, other than those excluded by the Act, is found guilty of misconduct in connection with proceedings under the Act following an enquiry, the Commissioner may, after giving the representative an opportunity of being heard, disqualify that person from appearing as an authorised representative.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Disqualification of authorised representatives for misconduct may follow an enquiry and hearing under GST rules.
Where an authorised representative, other than those excluded by the Act, is found guilty of misconduct in connection with proceedings under the Act following an enquiry, the Commissioner may, after giving the representative an opportunity of being heard, disqualify that person from appearing as an authorised representative.
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