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          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.

          <h1>Authorised representative misconduct under GST proceedings may lead to disqualification after enquiry and hearing process.</h1> The Commissioner may, where an enquiry finds an authorised representative guilty of misconduct in connection with proceedings under the Act and after providing an opportunity of being heard, disqualify that person from appearing as an authorised representative.

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