https://www.taxtmi.com/article/detailed?id=8339 Distinct professional identities exist between sales tax practitioners and legal practitioners under the Gujarat VAT regime. The statute permits representation by either category but allocates disciplinary competence: misconduct by legal practitioners falls within the jurisdiction of their professional disciplinary body, whereas the Commissioner may disqualify sales tax practitioners. Acquisition of advocate enrollment supersedes prior sales tax practitioner identity and places disciplinary oversight within the legal profession's authority. en-us Thu, 24 Jan 2019 07:15:35 +0530 Thu, 24 Jan 2019 07:15:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8339 Distinct professional identities exist between sales tax practitioners and legal practitioners under the Gujarat VAT regime. The statute permits representation by either category but allocates disciplinary competence: misconduct by legal practitioners falls within the jurisdiction of their professional disciplinary body, whereas the Commissioner may disqualify sales tax practitioners. Acquisition of advocate enrollment supersedes prior sales tax practitioner identity and places disciplinary oversight within the legal profession's authority. Articles Other Topics Thu, 24 Jan 2019 07:15:35 +0530 https://www.taxtmi.com/article/detailed?id=8339