2016 (5) TMI 1466

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....L ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Mr. Mihir Joshi, Senior Advocate, learned counsel with Mr. Dhaval Shah, learned advocate for the petitioner invited the attention of the court to sub-section (2) of section 81 of the Gujarat Value Added Tax Act, 2003 (hereinafter referred to as "the GVAT Act"), to submit that the Commissioner is empowered to disqualify from attending befor....

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....n 81 of the GVAT Act and not as a sales tax practitioner as envisaged under clause (c) of sub-section (1) of section 81 of the GVAT Act. It was submitted that under sub-section (2) of section 81 of the GVAT Act, the Commissioner is empowered to disqualify a legal practitioner who is found guilty of misconduct in connection with any proceedings under the Act by an authority empowered to take discip....