Section 116: Disqualification for misconduct of an authorised representative

The Central Goods and Services Tax (CGST) Rules 2017Union territory Rules of Dadra and Nagar Haveli and Daman and Diu · 2017

Where an authorised representative, other than those referred to in clause (b) or clause (c) of subsection (2) of section 116 is found, upon an enquiry into the matter, guilty of misconduct in connection with any proceedings under the Act, the Commissioner may, after providing him an opportunity of being heard, disqualify him from appearing as an authorised representative.

CHAPTER XIV TRANSITIONAL PROVISIONS

Where this provision sits

Act	The Central Goods and Services Tax (CGST) Rules 2017
Section	116
Marginal note	Disqualification for misconduct of an authorised representative
Jurisdiction	Union territory of Dadra and Nagar Haveli and Daman and Diu
Status	In force as published by the source

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